Study on the Asset Impairment Accounting

Shipan Sun, Xia Xu


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.

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International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

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