论文部分内容阅读
新企业会计准则对资产组的认定及其减值的处理、商誉减值的测试与处理等作了规定,对当前执行中比较难以把握的问题作了明确的规定,这将有利于会计人员对准则的把握和执行。
The new Accounting Standards for Business Enterprises determine the assets of the group and its impairment, the impairment of goodwill test and deal with the provisions of the current implementation of the more difficult to grasp the issue made it clear that this will help accountants Grasp the guidelines and implementation.