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计提减值

计提减值

计提减值

计提减值

1

For intangible assets with an impairment provision, the accumulative amount of impairment provision shall be deducted from the cost as well.

已计提减值准备的无形资产，还应扣除已计提的无形资产减值准备累计金额。

3

In China, the recognition of the impairment of intangible assets has been started since 2001 .

我国自 2001年开始对无形资产计提减值准备。

4

Considerations about the Tax Accounting Problems of the Fixed Assets'Value Diminution Allowance and Depreciation

对固定资产计提减值准备与计提折旧及涉税会计问题的思考

5

On Tax Adjustment of Fixed Assets When Depreciatory Reserve Has been Calculated and Deducted

计提减值准备后固定资产的纳税调整

6

Discussion on Some Problems of Reduced-value Allowance for Fixed Assets

关于固定资产计提减值准备若干问题探讨

7

Thoughts On Providing Decrease of Value for Intangible Assets

对无形资产计提减值准备的思考

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