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是This article mainly illustrates the assets impairment provision under the new criterion of confirmation and provision method, and how listed companies using asset impairment provision for earnings management, regulate the profits. 2 was analyzed and listed companies since 2003 to 2010, assets depreciation reserves, through calculation and analysis of these data, to illustrate the use of the tactics of the impairment of regulating profits.
热心网友
是This article mainly illustrates the assets impairment provision under the new criterion of confirmation and provision method, and how listed companies using asset impairment provision for earnings management, regulate the profits. 2 was analyzed and listed companies since 2003 to 2010, assets depreciation reserves, through calculation and analysis of these data, to illustrate the use of the tactics of the impairment of regulating profits.