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guan yu gu ding zi chan jia zhi zhong gu zeng zhi de bi jiao yan jiu
Author(s): 
Pages: 22-23
Year: Issue:  5
Journal: Financial Accounting

Abstract: <正> 固定资产重估,是指在初始确认和计量后,按照公允价值对资产账面金额的重述,包括重估减值或增值。根据会计谨慎原则,包括中国在内的大部分国家或地区的会计制度或准则允许或明确规定应确认固定资产减值损失。但对于固定资产重估增值,国际会计界一直存有争论,不同国家、地区的会计制度或准则也有不同规
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