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近年来随着环境的不断恶化,企业弃置费用的理论研究越来越受到重视。由于弃置费用是一个新生事物,我国相关财经法规仅在《企业会计准则第4号——固定资产》和《企业会计准则第13号—或有事项》中零星提及,并未对其标准、范围、计算依据等进行系统的阐述。在会计处理方面,仅是简单地借鉴了美国财务会计准则委员会(FASB)关于弃置费用的处理原则。在实际操作中,弃置费用的估计和确认面临诸多困难和不可确定性。本文将结合案例探讨企业弃置费用计量需重点关注的几个问题及相应的账务处理。
In recent years, as the environment continues to deteriorate, more and more attention has been paid to the theoretical research on the disposal costs of enterprises. Due to the discounted expenses is a new thing, China’s relevant financial laws and regulations only in the “Accounting Standards for Enterprises No. 4 - Fixed Assets” and “Accounting Standards for Enterprises No. 13 - Contingencies” sporadically mentioned, without its standards, Scope, calculation basis for systematic elaboration. In terms of accounting treatment, it simply refers to the FASB’s principle of disposing of expenses. In practice, there are many difficulties and uncertainties in estimating and confirming the disposal costs. This article will discuss several issues that need to be focused on and the corresponding accounting treatment in connection with the case study.