關于資產(chǎn)減值計提對企業(yè)財務的影響畢業(yè)論文

1、XX大學XX學院畢業(yè)論文題目：_______________________學部：部：______________________________________________________________________專業(yè)：業(yè)：______________________________________________________________________班級：級：___________________________

2、___________________________________________學號：號：______________________________________________________________________學生姓名：學生姓名：______________________________________________________________________指導教師：指導教師：____________

3、__________________________________________________________二〇一二〇一三年六月關于資產(chǎn)減值計提對企業(yè)財務的影響ABSTRACTABSTRACTAssetimpairmentoccurshighfrequencyinChinaasrapiddevelopmentgreatrefmofeconomicchangesinbusinessenvironment.Assetimpairme

4、ntaccountingbecomeshotissueofaccountingstard.Gradualimprovementsinassetimpairmentaccountinghasanoverwhelmingtrendfmirringtheactualvalueofenterpriseassetaswellasfinfmationusersofferinghelpfuldecisionrelatedhints.Theglobal

5、stardsettershaveshapedcrespondingcoursesofassetimpairmentaccountingstardstoprovidespecificationsfenterpriseassetimpairment.ChinacarriedouttheEnterpriseAccountingStardNO.8—AssetImpairmentinFebruary2006tospecifytheassetimp

6、airmentaccountingissueaswelltodefinetheproceduresofassetimpairmentaccounting.HoweverassetimpairmentaccountingisnowstillatpreliminarystageinChina.withanimmaturesystemsometechnicalissuesbecomeimpractical.Inadditionassetimp

7、airmentaccountingstillneedsoverallstudythecrespondingtheytobeenhanced.Thispapergenerallystudiesthedefinitionofassetimpairmentaccountingthetheeticalbaseaswellasitsconfirmationmeasurementinviewofitstheeticalissues.Furtherm