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chi you dai shou gu ding zi chan hui ji chu li fen xi
Pages: 29-30
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  持有待售固定资产处置转回;
Abstract: 持有待售固定资产是企业会计准则提出的一个新概念,无论是《企业会计准则讲解》还是其他各类会计教科书,对持有待售固定资产的会计处理都未加以详细讲解。本文先对持有待售固定资产的会计处理进行了理论分析,然后对确认以及处置、转回持有待售固定资产的会计处理进行了简要说明。
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