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文章对新会计准则与旧会计准则有关资产减值规定之间的差异及其影响作了简单比较。通过比较,我认为,新会计准则的实施会有效遏制公司利用资产减值准备调节利润,保证了公司财务资料的真实性和可比性。
The article makes a simple comparison of the differences between the new accounting standards and the old accounting standards on assets impairment and its impact. By comparison, I think the implementation of the new accounting standards will effectively curb the use of asset impairment provisions of the company to regulate profits, to ensure the authenticity and comparability of the company’s financial information.