文档介绍：摘要
资产减值就是资产在其预计使用期限内不能完全收回其账面价值。当资产发生减值时,为了使会计信息可以更好地、更准确地反映企业的财务情况,以使不同的信息使用者做出合理的决策,我们有必要对这部分减值做出反映。资产减值会计的引入,有着非常重要的意义。
简要概述了中录,对我国资产减值会计中存在资产减值准备计提存在的随意性,以及利用资产减值进行人为操纵利润等问题作了简要阐述,对存在的问题提出的对策及建议。
关键词:资产减值;问题;对策
Abstract
Impairment of assets is expected to use the assets in its period can not fully recover its book value. Impairment occurs when the assets, in order to make accounting information could be better and more accurately reflect the financial situation of enterprises in order to enable different information to make a reasonable decision-making users, it is necessary to reflect the impairment of this part. The introduction of asset impairment accounting, a very important significance.
A brief overview of the concept of impairment of assets in China, recognized standards, measurement records, the accounting for impairment of assets of our existing asset impairment provision for the existence of arbitrariness, as well as impairment of assets for the use of artificial manipulation of profits and other issues are briefly described on the question of the existence of countermeasures and suggestions.
Key words :Impairment of Assets; problem; countermeasures
目录
摘要 1
英文摘要 2
目录 3
1 资产减值会计概述 1
1
2
2 资产减值的确认与计量记录 4
资产减值的确认 4
资产减值的计量 4
资产减值的记录 5
3 我国资产减值会计规范体系的比较 6
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4 运用新资产减值准则体系的问题 12
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公允价值的运用给减值准备的计提带来了一定的困难 12
资产组引入存在的困难 12
财务人员水平的制约 13
企业自身因素的制约 13
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外部监督力量的制约 14
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5 健全我国资产减值会计的对策 16
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完善资产减值会计实施的外部条件 19
改进业绩评价体系 19
健全和发展与计提资产减值准备相关的市场 19
加强审计监督的力度 20
完善相关的法律法规 20
结论 22
参考文献 23
后记 24
1 资产减值会计概述
社会经济环境的变化,使企业面