中缅会计准则趋同研究——基于中缅资产减值具体会计准则之比较  

The Study of Accounting Standards Convergence between China and Myanmar—Based on the Comparison of Impairment of Assets Accounting Standard between China and Myanmar

作　　者：蒋峻松[1] 

机构地区：[1]云南大学经济学院

出　　处：《东南亚纵横》2013年第5期14-19,共6页Crossroads：Southeast Asian Studies

摘　　要：随着中国与缅甸贸易和投资的发展,应研究中缅两国会计准则的差异,以促进中缅两国会计趋同,进而带动整个中国—东盟自由贸易区内成员国之间的会计趋同,推进会计准则国际趋同的进程。本文对中缅资产减值会计准则进行比较。Along with the development of trade and investment between China and Myanmar, In order to promote the accounting convergence and then drive the accounting standard convergence of member country in the Free Trade Area of China and ASEAN. This paper compares the impairment of assets accounting standard of China with that of Myanmar.

关 键 词：资产减值 减值损失 可收回金额 

分 类 号：F230[经济管理—会计学]