新旧资产减值准则的比较及对企业的影响

• 作 者: 朱劲松
• 机 构: 江苏通宇房地产公司,
• 出 处: 现代经济信息
• 发表日期: 2009年08期
• 关键词: 资产减值准则 新会计准则 减值迹象 可收回金额 新旧 现金流量 减值测试 资产减值迹象 总部资产 商誉

我国公布的新会计准则明确了资产组的认定及其减值的处理。资产减值做出了更具体的规范,增强了实际业务处理的可操作性,它与旧的准则相比较,在准则范围、减值迹象判断等方面作出了完善,这一变动,必将对企业的会计信息、利润等产生影响。本文从会计实务角度,对各项资产减值相关规范在执行中对企业所产生的影响进行探讨,并就实施过程中应注意的问题提出建议。

The new accounting standards promulgated in China have made clear the identification of asset groups and the handling of impairment. Asset impairment has been made more specific norms, and enhance the operational feasibility of the actual business, it is compared with the old standard, in the scope of the guidelines, judgments of impairment indicators made improvements, the change will be Enterprise accounting information, profits, etc. have an impact. This article from the accounting practice point of view, the impact of the relevant norms of asset impairment in the implementation of the enterprise to explore, and make recommendations for the implementation process should be noted.