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本文通过介绍固定资产减值损失转回的理论基础和水运行业的减值现状,建议该行业借鉴国际会计准则的规定,在固定资产减值损失的转回问题上根据不同情况选择适用的会计计量属性并适当披露。
This paper introduces the theoretical basis of reversal of impairment loss of fixed assets and the status quo of impairment of water transport industry, suggests that the industry should learn from the provisions of international accounting standards, choose the appropriate accounting measurement according to different situations on the issue of reversal of impairment loss of fixed assets Attributes and proper disclosure.