5 / 2015-04-30 15:17:29

The improvement research of the method for the impairment test of corporate assets hard to be allocated reasonably

Abstract:This paper focuses on the improvement research of the method for the impairment test of corporate assets hard to be allocated reasonably ， first of all, analyze the recent researches of some scholar‘s and present views and opinions to their findings ,second in the existing method for the impairment test of corporate assets hard to be allocated reasonably ,the author find several problems below:the repeated computation of impairment for each asset in combination of group assets ;the method to the impairment test of the corporate assets allocated hardly is partial;not considering service objects when testing the impairment of corporate assets, finally through the actual application ,the author further explain the improvement method.