文档介绍：摘要
财政部颁布了新资产减值准则并于2007年1月1日起实施。资产减值会计准则的出台,是我国会计改革发展进程中的一项重大举措,为规范企业会计核算行为、提高会计信息质量奠定了坚实的制度基础。
本文主要由四部分组成。第一部分主要写选题背景以及基础知识。第二部分主要写新旧准则中资产减值准备的对比分析。第三部分主要写各个企业对新准则中计提资产减值准备的应用以及案例分析,探讨新资产减值准则在实施过程中存在的问题。最后一部分主要写针对应用过程中存在的问题提出对策建议。本文期望的贡献在于:通过对新资产减值会计的深入全面地分析,并结合我国实际,提出我国新资产减值会计准则在执行中存在的问题及改进建议,以期对我国进一步完善资产减值会计规范有所借鉴。
关键词:资产减值;资产减值计量;资产减值转回
Abstract
As an important accounting policies and institutional arrangements, asset impairment has an important role for enterprises to avoid risks and improve the quality of accounting information. In order to normalize the confirmation and measurement of enterprise assets decrease and disclose relative information, the Ministry of Finance promulgated Assets Decrease Criterion in 1st January, 2007, which has been implemented since then. Asset impairment accounting standards promulgated, is China's accounting reform and development in the process of a major initiative to standardize enterprise accounting, improve the quality of accounting information system laid a solid foundation. It strengthens some points on aspects of avoiding operating profits casually and providing really accounting pletely.
In this paper, composed mainly of four parts. The first part of the main topics to write background and basic knowledge. The second major part of the old and new written guidelines for impairment of assets in preparation parative analysis. Provision III wrote some of the major assets for impairment and the use on business case analysis, to found out that new guidelines for the existing problems. The last part of the main asset impairment write the countermeasures of the existing problems. Look forward to the contribution of this paper is: The new asset impairment accounting in-prehensive analysis, combined with China's reality, put forward China's new asset impairment accounting standards in the implementation of the existing problems and mendations for improvement, have use to perfect our country assets devaluation accounting norm