[1]陆璐,孙小平,顾玉萍.基于上市企业无形资产减值准备的研究[J].南通航运职业技术学院学报,2017,(03):18-20+33.[doi:10.3969/j.issn.1671-9891.2017.03.006]
 LU Lu,SUN Xiao-ping,GU Yu-ping.Research on Impairment Provision of Listed Companies’ Intangible Assets[J].Journal of Nantong Vocational & Technical Shipping College,2017,(03):18-20+33.[doi:10.3969/j.issn.1671-9891.2017.03.006]
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基于上市企业无形资产减值准备的研究()
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南通航运职业技术学院学报[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2017年03期
页码:
18-20+33
栏目:
人文社科
出版日期:
2017-09-25

文章信息/Info

Title:
Research on Impairment Provision of Listed Companies’ Intangible Assets
文章编号:
201703006
作者:
陆璐孙小平顾玉萍
南通航运职业技术学院管理信息系
Author(s):
LU Lu SUN Xiao-ping GU Yu-ping
Dept. of Management and Information, Nantong Vocational & Technical Shipping College;
关键词:
上市企业 无形资产 新旧准则
Keywords:
Listed companies Intangible assets Old and new standards
分类号:
F275;F832.51
DOI:
10.3969/j.issn.1671-9891.2017.03.006
文献标志码:
A
摘要:
随着固定资产的折旧减值越来越固定化, 上市企业逐渐将眼光放在无形资产以及其计提的减值准备上。文章对无形资产新旧准则的差异性与相似性进行研究, 分析了上市企业在无形资产减值方面出现的问题, 同时提出了将无形资产减值会计进行优化的处理措施。
Abstract:
With the immobilization of the depreciation of fixed assets, listed companies gradually pay more attention to intangible assets and the provision for impairment. This article studies the similarities and differences between the old and new standards for intangible assets, analyzes the problems arising from the impairment of listed companies’ intangible assets as well as puts forward the solutions to optimize its accounting.

参考文献/References:

[1]吴作凤.新会计准则中资产减值的确认与计量问题探讨[J].中国管理信息化, 2008 (16) :49-51.
[2]王洪涛.无形资产减值准备纳税调整问题的探讨[J].经济论坛, 2005 (18) :119-120.
[3]汪丽颖.浅论现行财务报告局限性及建构走向展望[J].财经问题研究, 2003 (7) :59-61.

备注/Memo

备注/Memo:
收稿日期:2017-03-25
作者简介:陆璐 (1991—) , 女, 江苏南通人, 南通航运职业技术学院管理信息系助教, 硕士。
更新日期/Last Update: 2018-01-15