无形资产减值

关于固定资产、无形资产减值准备核算的几点建议

Some suggestions on the Write-down Reserve Account of Fixed Assets and Intangible Assets

信息不对称条件下无形资产减值测度研究（Ⅱ）&无形资产减值测度的目标、原则、标准及路径分析

The Objective , Principles , Criteria and Approaches of Intangible Assets Measuring Impairment

无形资产减值的会计处理

The Accounting Managing of Immaterial Assets Devaluation

然而，无形资产减值准备与累计超额收益率并没有显著的线性关系，与预期不符。

However , provision for impairment of intangible assets has no significant relationship with cumulative abnormal return .

无形资产减值测度是无形资产后续计量的重要理论和实务问题，它直接关系到企业无形资产减值准备的计提和利润质量。

The measuring of intangible assets devalue is an important part of intangible assets subsequent measurement in theory and practice , bearing on the drawing of intangible assets devalue preparation and the quality of income .