Study on the Asset Impairment Accounting


  •  Shipan Sun    
  •  Xia Xu    

Abstract

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.


This work is licensed under a Creative Commons Attribution 4.0 License.
  • ISSN(Print): 1833-3850
  • ISSN(Online): 1833-8119
  • Started: 2006
  • Frequency: bimonthly

Journal Metrics

IJBM's citation performance is tracked through publicly available scholarly metrics. According to Google Scholar Citations (latest available snapshot):

  • h-index: 176
  • i10-index: 1322

These metrics reflect citations indexed by Google Scholar and are provided for transparency. The journal is not currently indexed in Web of Science or Scopus.

Index

Contact