Study on the Asset Impairment Accounting


  •  Shipan Sun    
  •  Xia Xu    

Abstract

To better perfect and perform the new asset impairment standards, this article studies the theoretical base, the
range and characters, and the accounting manipulation space about the asset impairment, and relative advices to
perfect the asset impairment accounting are proposed finally.


This work is licensed under a Creative Commons Attribution 4.0 License.
  • ISSN(Print): 1833-3850
  • ISSN(Online): 1833-8119
  • Started: 2006
  • Frequency: bimonthly

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