摘要
资产减值会计具有灵活性大及相关规定较模糊的特点,使得一些公司利用这个漏洞操纵利润从而达到其盈余管理的目标,本文分析了我国资产减值会计里关于资产减值认定标准的漏洞,然后提出了应对策略。
Asset impairment accounting has the characteristics of flexibility and obscure provisions,which makes some companies use this loophole to control profit so as to achieve the goal of earnings management.This paper analyzes the loopholes of assets impairment standard in China's asset impairment accounting,and then proposes coping strategies.
作者
高丽参
GAO Li-shen(China United Network Communications Limited Zhuhai Branch Planning and Finance Department,Zhuhai 519015,China)
出处
《价值工程》
2018年第9期192-193,共2页
Value Engineering
关键词
资产减值会计
确认
转回
asset impairment accounting
confirmation
transfer back
