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长期资产减值是企业的焦点问题,长期资产数额大,使用期限长,其减值对企业资产价值和盈利能力的影响更深远。与短期资产相比,长期资产的公允价值更难获得,判断标准也更复杂,所以在
Impairment of long-term assets is the focus of the company. Long-term assets are large in value and have a long lifespan. The impairments have a far-reaching impact on the value of assets and profitability of the company. Compared with short-term assets, the fair value of long-term assets is more difficult to obtain and the judgment criteria are more complex, so