impairment of assets accounting的意思|示意

The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out, which is the result of to increase the relevance of accounting information.

资产减值会计的确认与计量以资产能带来的未来经济利益为基础，是满足提高会计信息相关性质量要求的结果。

In accordance with the provisions of accounting standards, financial assets available for sale or sales of non-temporary decline was the need for provision for impairment loss of assets.

按照会计准则，出售或可供出售的非金融资产的规定，暂时下降，是为资产减值损失准备的需要。

In order to reflect the real value of enterprises 'assets and supply more related information to users, further improving of assets impairment accounting is developing tendency.

为了真实地反映企业资产的实际价值，为信息使用者提供与决策相关的有用信息，进一步完善资产减值会计成为大势所趋。

However, according to the annual reports of the listed companies in recent years, accounting polices on impairment of assets is adopted by the listed companies as a tool for profit manipulation.

然而，按照年度报告的上市公司近年来，会计政策上采用了资产减值，上市公司利润操纵作为工具。

Goodwill is the accounting summary of the most uncertain assets, as well as the most controversial issues in recognition, measurement, impairment and so on of assets.

摘要商誉是资产中最具不确定性的项目，也是资产中在确认、计量、减值等方面最有争议的问题。

Based on the principles of the impairment of fixed assets, the thesis points out some changes and analyzes the accounting of the new principles with examples.

针对新的固定资产减值准备准则，本文提出了它的变化之处，并对新准则的会计处理进行了举例分析。