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《企业会计制度》要求企业计提8项资产减值准备,比原有的多了4项,这说明管理层对资产质量和会计信息质量的重视。但是,无论是《企业会计制度》还是《企业会计准则——投资》、《企业会计准则——无形资产》、《企业会计准则——存货》和《企业会计准则——固定资产》对资产减值的规定都不详细,而且对资产减值确认与计量的范围及基础没有达成共识,使得重要的8项计提的操作性不强。本文主要讨论资产减值的理论基础、确认和计量以及披露等基本问题,以期促进资产减值会计准则的推出。
“Enterprise Accounting System” requires enterprises to make provision for impairment of 8 assets, more than the original 4, indicating that the management of asset quality and accounting information quality attention. However, no matter whether “enterprise accounting system” or “enterprise accounting standards-investment”, “enterprise accounting standards-intangible assets”, “enterprise accounting standards-inventory” and “enterprise accounting standards-fixed assets” The provisions of the value are not detailed, but also did not reach a consensus on the scope and basis of the recognition and measurement of impairment of assets, making the operation of the eight important provisions is not strong. This article mainly discusses the basic theory of asset impairment, recognition and measurement and disclosure and other basic issues in order to promote the introduction of accounting standards for asset impairment.