论文部分内容阅读
知识经济和信息时代的来临,科学技术推动全球经济快速发展,经济环境越来越不确定,企业经营的风险也在不断加大,企业的资产面临减值的风险。我国于2006年2月15日出台了《企业会计准则》,新准则第8号的资产减值部分引入大量全新理论体系,实践操作性较强,增加了信息的可靠性。本文试图通过对固定资产减值理论的分析,执行的意义,以分析新准则的执行对公司可能带来的财务上的影响。
With the advent of the knowledge-based economy and the information age, science and technology promote the rapid development of the global economy, the economic environment is becoming increasingly uncertain, the risks of business operations are constantly increasing, and the assets of enterprises face the risk of impairment. China promulgated the “Accounting Standards for Business Enterprises” on February 15, 2006. The new part 8 of the New Standard introduces a large number of new theoretical systems into the impairment of assets. The practical operation is strong and the reliability of information is increased. This article attempts to analyze the impairment of fixed assets through the theory, the significance of implementation, to analyze the implementation of the new standard may have a financial impact on the company.