资产减值准则的比较分析与应用摘 要本文将选择资产减值的新旧准则的变化与国际会计准则和美国会计准则中对于资产减值的规定做出比较，指出新准则的国际趋同和其自身的进步性，其中关于资产减值损失不得转回是最重要的变化。并且指出资产减值准则在实践中存在的一些问题和应对措施。关键词：资产减值损失 IAS36 IFAS144 资产减值损失的转回 资产减值存在的问题及应对措施A comparative analysis and application of the accounting standard on Assets Impairment Abstract This thesis focuses on the comparasion of previous and present accounting standard of assets impairment in China and the comparasion of accounting standard of assets impairment in IAS and IF
