The Comparison and Analysis about the Old and New Asset Impairment Accounting Standard

摘要：

This paper induced the characteristic of new asset impairment accounting standard based on the comparison of the old standard and the new standard. Through analyzing the related balance sheet and the income statement in the annual financial report of Guotou electric power company, we constructed the balance sheet and the income statement under the new standard. We carried on the financial analysis though intercepting the correlation data and calculating the index, and confirmed the difference between the new and the old asset impairment accounting standard.

关键词： Asset impairment New accounting standard Old accounting standard Comparison and analysis

作者: LIU Zhibin YANG Yamei

作者单位: Economics & Management Department,North China Electric Power University,Baoding,P.R.China,071003 College of Economies and Trade,Agricultural University of Hebei,Baoding,P.R.China,071001

会议类型: 国际会议

会议名称: 2008 International Conference of Management Science and Engineering(2008管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 1278-1282

在线出版日期: 2008-11-01（万方平台首次上网日期，不代表论文的发表时间）