A Research on the Accounting for Impairment Assets

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  • 減損会計に関する研究
  • ゲンソン カイケイ ニ カンスル ケンキュウ

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Abstract

type:論文

type:Article

The basis of accounting that lies impairment of fixed assets is executed at the business term that begins after April 1, 2005 (compulsion application). This thesis is examined referring to an international trend of the accounting for impairment assets, a concrete procedure of the accounting for impairment assets, the problem and what influence the profit calculation of the enterprise and the asset valuation according to the impairment processing receive.

identifier:20

identifier:KJ00004167070

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