| 中缅会计准则趋同研究——基于中缅资产减值具体会计准则之比较 |
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| 引用本文： | 蒋峻松.中缅会计准则趋同研究——基于中缅资产减值具体会计准则之比较[J].东南亚纵横,2013(5):14-19. |
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| 作者姓名： | 蒋峻松 |
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| 作者单位： | 云南大学经济学院 |
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| 摘 要： | 随着中国与缅甸贸易和投资的发展，应研究中缅两国会计准则的差异，以促进中缅两国会计趋同，进而带动整个中国一东盟自由贸易区内成员国之间的会计趋同，推进会计准则国际趋同的进程。本文对中缅资产减值会计准则进行比较。
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| 关 键 词： | 资产减值 减值损失 可收回金额 |
The Study of Accounting Standards Convergence between China and Myanmar—Based on the Comparison of Impairment of Assets Accounting Standard between China and Myanmar |
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| Jiang Junsong.The Study of Accounting Standards Convergence between China and Myanmar—Based on the Comparison of Impairment of Assets Accounting Standard between China and Myanmar[J].Around Southeast Asia,2013(5):14-19. |
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| Authors: | Jiang Junsong |
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| Institution: | Jiang Junsong |
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| Abstract: | Along with the development of trade and investment between China and Myanmar, In order to promote the accounting convergence and then drive the accounting standard convergence of member country in the Free Trade Area of China and ASEAN. This paper compares the impairment of assets accounting standard of China with that of Myanmar. |
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| Keywords: | Impairment of assets Impairment loss Recoverable amount |
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