会计监督论文的英文参考文献要有关会计监督

会计监督论文的英文参考文献要有关会计监督

Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable.A carrying amount is not recoverable if it is greater than the sum of the undiscounted cash flows expected from the asset’s use and eventual disposal.FASB defines impairment loss as the amount by which the carrying value exceeds an asset’s fair value.
CPAS need not check every asset an entity owns in each reporting period.When circumstances change indicating a carrying amount may not be recoverable,CPAS should test the asset for impairment.A test may be called for when one or more of these events occur:
A significant decrease in the market price of a long-lived asset.
A significant change in how a company uses a long-lived asset or in its physical condition.

1.埃里克·弗兰霍尔茨人力资源管理会计1986 2侯日敬建立高校人力资源会计若干问题研究[期刊论文]-河北职业技术师范学院学报2001(06) 3杨扬浅析人力资源会计2006(10) 4王笑梅人力资源会计在高校运行的可能性[期刊论文]-辽宁工程技术大学学报2002(07) 5湛新民.刘善敏人力资源会计2002

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