资产减值会计确认的国际比较  

International Comparison of Accounting Recognition on Impairment of Assets

作　　者：张惠茹[1] 代俊秋[2] 

机构地区：[1]河北工业大学管理学院,天津300130 [2]河北工业大学科研处,天津300130

出　　处：《河北工业大学学报》2005年第3期98-101,共4页Journal of Hebei University of Technology

摘　　要：建立既符合国际会计惯例又适合我国实情的会计准则,是当前我国会计界的首要任务.本文就我国现行的资产减值会计制度与国际会计准则相关规定进行了比较和研究,以期对我国会计标准的国际化协调有所裨益.It is a key task for Chinese accounting field to establish Chinese Accounting Standards which are either suitable to Chinese situation or better coordinated to International Accounting Standards. The article mainly compares accounting recognition of impairment of assets between Chinese Accounting Standards and International Accounting Standards. It is expected to share author' s ideas with people who are interested in this topic.

关 键 词：资产减值 确认 国际比较 账面价值 可收回价值 

分 类 号：F231.4[经济管理—会计学]