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Home > Wen Yuan (High School Edition) > 2020 No.03 > 新会计准则背景下资产减值会计核算存在的问题及对策探讨

  • 新会计准则背景下资产减值会计核算存在的问题及对策探讨

    Author(s)：

    刘琳

    Publication Title：

    Wen Yuan (High School Edition) 2020 No.03

    Affiliations：

    金湖县农村产权交易中心

    Abstract：

    资本市场的发展和进步在一定程度上推动了会计准则的更新，而资产减值对于提高企业信息披露质量具有十分重要的意义。为此，在新会计准则背景下对于资产减值准备提出了全新的规定和要求。本文从资产减值会计核算相关概述出发，针对新会计准则背景下资产减值会计核算存在问题进行系统分析，并提出了具有针对性性优化对策，希望能够有效提高资产减值会计核算质量和水平。

    Keywords：

    资产减值；新会计准则；会计核算

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    [1] 刘琳.新会计准则背景下资产减值会计核算存在的问题及对策探讨[J].Wen Yuan (High School Edition),2020(03),.

文渊(高中版)
Wen Yuan (High School Edition)

Language: 中文

CN：11-9276/G

ISSN：2096-6288

Publication Frequency: 月刊

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