浅谈新会计准则中资产减值会计处理面临的问题及对策  

Discussion on the New Accounting Standards of Assets Impairment Accounting Treatment Problems and Countermeasures

作　　者：丁鑫鑫[1] 

机构地区：[1]南京航空航天大学金城学院,江苏南京211156

出　　处：《现代工业经济和信息化》2014年第21期7-8,21,共3页Modern Industrial Economy and Informationization

摘　　要：2006年,新准则的颁布对资产减值的核算和披露进行了较大的纠正。但是在运用过程中仍然产生了一些问题。文章从资产减值会计问题的研究出发,讨论了在实际应用中资产减值会计处理出现的问题,并对此提出相应的解决方案。In 2006, the new standards of assets impairment accounting and disclosure of a larger correction was issued. And then in the use process, still have some problems. This article from the issue of asset impairment accounting perspective, discussed the issue of asset impairment accounting treatment appear in practical application, and puts forward the corresponding solutions.

关 键 词：资产减值 问题 方案 

分 类 号：F425[经济管理—产业经济]