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you guan zi chan jian zhi hui ji li lun de tan tao
Author(s): 
Pages: 10-11
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  资产减值会计计量属性可收回金额现金流受托责任观未来经济利益秘密准备现时价值短期投资确认基础;
Abstract: <正>资产减值会计应用于我国较晚,因此资产减值会计理论也尚待完善。本文拟对资产减值会计在理论上如何进行定位,资产减值如何确认、计量和披露等方面进行探讨。一、资产减值会计的理论基础 1.资产减值会计符合会计目标的要求。财务会计的目标主要有两种观点:受托责任观和决策有用观。资产减值会计的理论起点为决策有用观,其目的在于通过提供资产价值的
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