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本文首先说明了公允价值在资产减值准备中的应用,其次分析公允价值在资产减值应用中现存的问题,最后提出了公允价值在资产减值准备中应用的一些对策,其目的是探讨如何有效地在资产减值会计准则中运用公允价值,有效地防止由于计提资产减值准备不实而给经济、社会产生的不利影响,从而在金融危机背景下促进经济稳定、健康地发展。
This paper firstly describes the application of fair value in asset impairment preparation, and secondly analyzes the existing problems of fair value in the application of asset impairment. At last, it puts forward some countermeasures for the application of fair value in asset impairment preparation. The purpose is to discuss how The effective use of fair value in the accounting standards for asset impairment can effectively prevent the negative impact on the economy and society caused by the provision for impairment of assets, so as to promote the stable and healthy development of economy in the context of the financial crisis.