基于上市企业无形资产减值准备的研究  

Research on Impairment Provision of Listed Companies' Intangible Assets

作　　者：陆璐 孙小平[1] 顾玉萍[1] 

机构地区：[1]南通航运职业技术学院管理信息系,江苏南通226010

出　　处：《南通航运职业技术学院学报》2017年第3期18-20,33,共4页Journal of Nantong Vocational & Technical Shipping College

摘　　要：随着固定资产的折旧减值越来越固定化,上市企业逐渐将眼光放在无形资产以及其计提的减值准备上。文章对无形资产新旧准则的差异性与相似性进行研究,分析了上市企业在无形资产减值方面出现的问题,同时提出了将无形资产减值会计进行优化的处理措施。With the immobilization of the depreciation of fixed assets, listed companies gradually pay more attention to intangible assets and the provision for impairment. This article studies the similarities and differences between the old and new standards for intangible assets, analyzes the problems arising from the impairment of listed companies intangible assets as well as puts forward the solutions to optimize its accounting.

关 键 词：上市企业 无形资产 新旧准则 

分 类 号：F272.5[经济管理—企业管理]