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资产减值会计从无到有逐步发展,时至今日已经成为现代会计的重要组成部分,日益受到人们的重视。对于资产减值会计的理论基础有几种比较有代表性的观点,本文对其一一探讨,有助于读者对资产减值会计有更深刻的理解。
Assets impairment accounting gradual development from scratch, nowadays has become an important part of modern accounting, more and more people’s attention. There are several representative views on the theoretical basis of asset impairment accounting. This article discusses each one and helps readers to have a deeper understanding of asset impairment accounting.