论会计核算中公允价值与资产减值的统一

• 作 者: 章卓然
• 机 构: 中南财经政法大学会计学院,
• 出 处: 财经界(学术版)
• 发表日期: 2016年06期
• 关键词: 公允价值 资产减值 统一

资产减值会计核算是基于企业会计准则中谨慎性原则要求而推出的,其重要意义在于可以避免企业资产价值不实且有效地防止其人为调节利润。公允价值的计量与资产减值会计有着千丝万缕的联系,二者之间具有一定相同点的同时,也存在着部分差异。本文将从资产减值会计计量与公允价值计量之间的关系入手,阐述会计核算过程中将二者统一的必要性,进而浅析会计核算中公允价值计量与资产减值会计统一的路径。

Assets impairment accounting is based on the principle of prudence in the accounting standards introduced, its significance is to avoid the false value of the assets of the enterprise and effectively prevent its man-made profits. Fair value measurement and asset impairment accounting are inextricably linked, the two have some similarities between the same time, there are also some differences. This article starts with the relationship between the accounting of assets impairment and the measurement of fair value, elaborates the necessity of unifying the two in the process of accounting, and then analyzes the unification of fair value measurement and asset impairment accounting in accounting.