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财政部于2000年12月29日发布的《企业会计制度》及2001年制订(修订)的固定资产、无形资产等准则规范了企业确保资产以不超过可收回金额进行计量,及导致的资产减值损失如何在一致的基础上进行确认和计量的程序。然而,由于固定资产、无形资产等长期资产自身核算的复杂性,及准则、制度对有关内容的规定不够明确具体,这些资产的减值核算在实务中存在着一些疑难问题。本文对此进行分析,以期对实务工作者有所裨益。
The Accounting Standards for Business Enterprises promulgated by the Ministry of Finance on December 29, 2000 and the fixed assets and intangible assets enacted (revised) in 2001 regulate the enterprises to ensure that the assets are measured at no more than the recoverable amount and the assets How to value loss on the same basis for confirmation and measurement procedures. However, due to the complexity of accounting for long-term assets such as fixed assets and intangible assets, as well as the lack of clear and specific provisions of the guidelines and systems for the relevant contents, there are some difficult problems in the practice of the impairment of these assets. This article analyzes this in order to benefit the practitioners.