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通过对国际和我国资产减值计量规范具体条文的比较,指出了我国会计准则规范存在的问题,并对完善我国资产减值会计准则的披露要求提出了合理建议。
By comparing the specific provisions of international and China asset impairment measurement standards, the paper points out the problems in our country’s accounting standards regulation and puts forward reasonable suggestions on how to perfect the disclosure requirements of China’s asset impairment accounting standards.