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2006年2月15日,财政部颁布了39项新会计准则,包括一项基本会计准则和38项具体会计准则,其中《企业会计准则—资产减值》在我国原来的《企业会计准则》与《企业会计制度》基础上,对资产减值准备的有关规定进行了调整和统一,结合我国现阶段的国情,实现了与国际会计准则的接轨。本文通过分析资产减值的经济实质与计提意义,比较新旧会计准则对资产减值规定的差异,提出了新准则下进一步规范资产减值准备制度的建议。
On February 15, 2006, the Ministry of Finance promulgated 39 new accounting standards, including a basic accounting standard and 38 specific accounting standards. Among them, the “Accounting Standards for Business Enterprises - Impairment of Assets” has been applied in the original “Accounting Standards for Business Enterprises” in China Based on the “Enterprise Accounting System”, the relevant provisions on asset impairment provisions have been adjusted and unified. With the current national conditions of our country, the Company has achieved its convergence with international accounting standards. By analyzing the economic essence and significance of asset impairment, this paper compares the differences between the old and the new accounting standards on asset impairment provisions and puts forward some suggestions on how to further standardize the asset impairment preparation under the new standards.