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本文拟通过对我国资产减值准备实施的现状的分析,指出了我国会计实践工作当中资产减值准备可能存在的相关问题,并结合新近出台的企业会计准则提出一些对资产减值准备处理的一些想法。
This article intends to analyze the status quo of the implementation of asset impairment in our country and points out the possible problems of asset impairment in the practice of accounting in our country. In the light of the newly issued accounting standards, idea.