| 周新颖,阳秋林①.关于资产减值会计的思考[J].,2009,10(3):32-35 |
| 关于资产减值会计的思考 |
| Thinking on Asset Impairment Accounting |
| 投稿时间：2009-03-23 |
| DOI： |
| 中文关键词: 资产减值 资产减值准备 动因 问题 建议 |
| English Keywords:asset impairment accounting motivation problems recommendations |
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| 中文摘要: |
| 文章从资产减值会计问题的提出及改革的动因入手，依据新的企业会计准则，在《企业会计准则第8号—资产减值》的框架下，针对我国资产减值准备的计提和转回、资产减值的认定、资产可收回金额的计量、资产组相关概念的引入、商誉的减值以及资产减值信息的披露中存在的问题进行分析并提出相应的建议。 |
| English Summary: |
| This paper starts with the issue of asset impairment accounting and the motivation for the reform. According to new accounting standards for business enterprise, under the framework of “Accounting Standard for Enterprise Business No.8 --- Asset Impairment”, the author analyzes the problems that exist in asset impairment accounting , including provision for impairment of assets, identification of asset impairment, measurement of recoverable amount of assets, the introduction of concept related to assets group,impairment of goodwill and disclosure of information about asset impairment, then puts forward some suggestions and measures. |
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