期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2010
卷号：5
期号：6
页码：199
DOI：10.5539/ijbm.v5n6p199
出版社：Canadian Center of Science and Education
摘要：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.
