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- W2392973441 abstract "For internal and external reasons, assets can't be fully recovered. According to the definition of assets, interrelation and the demand of steadiness, recoverable values of assets should be estimated, and assets impairment confirmed. FASB and IASC are standards of assets impairment. China has serious assets impairment, however, accounting standards for it are relatively backward. There has long been no confirmed assets impairment; and there exists a large gap between the real value of assets and the one on accounting books. With the publishing of Investment, long term investment assets impairment should be confirmed. Because of the complexity of assets impairment in accounting, personal judgement, preparation for assets impairment tends to be means to control profits. With the publishing of Business Accounting Regulations, Invisible Assets, the range of assets impairment has been changed. But still controlling behavior does exist. Learning from the experiences of foreign nations, practical assets impairment accounting regulations should be coming into existence to regulate the accounting behavior of assets impairment." @default.
- W2392973441 created "2016-06-24" @default.
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- W2392973441 date "2001-01-01" @default.
- W2392973441 modified "2023-09-23" @default.
- W2392973441 title "On Accounting for Assets Impairment" @default.
- W2392973441 hasPublicationYear "2001" @default.
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