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qiu zi chan zhi zhen wu zi chan jian zhi zhun bei zhi shi
Author(s): 
Pages: 249-250
Year: Issue:  z1
Journal: Theory horizon

Keyword:  资产减值依据状况对策;
Abstract: 如今,财政部对我国企业资产质量计价的要求越来越高,然而由于相关的制度规定并不完善,企业利用新制度进行利润操纵的现象非常严重.本文从计提资产减值准备的理论依据及成因出发,来探讨资产减值准备的有关问题.
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