浅论资产减值及其核算优化——最终版.docVIP

摘 要 随着全球经济的高速发展，在竞争日趋激烈的经营环境中，企业所面临的风险和不确定性越来越大，资产价值一成不变的地位早已丧失，企业固定资产无形资产商誉等长期资产的风险越来越大，资产减值已不仅仅是一项报表项目，已成为上市公司问题较多和备受争议的问题之一。所谓资产减值， 资产减值会计起源于欧美发达国家，在我国仍处于比较初级的发展阶段，无论在理论研究、具体规范还是实务操作方面都不很完善。在会计国际趋同的今天，我国颁布了新的企业会计准则，其中《企业会计准则第8号——资产减值准则》明确的做出了有关资产减值问题的规定。本文通过对国与国际会计准则的比较，ABSTRACT With the high-speed development of global economy, the risk and uncertainty which the companies are in face of become larger and larger in the serious competitive economic environment. The value of assets has already lost the invariable status, the risk of fixed asset , intangible asset, goodwill and other long-lived assets is changing bigger. The impairment of assets, which is not just one item on the balance sheet, has been one of the highest disputed problems for the listed companies. Asset impairment means that the recoverable amount of assets below their book value, is the future of the recoverable amount of assets below book value, by the accounting treatment of assets. Impairment of assets and asset valuation is relevant, is a readjustment of assets denominated. Asset impairment accounting originated in Europe and the United States developed countries, China is still in the initial stage of development in comparison, both in theoretical research, specific operational norms or practices are not perfect. In the international convergence of accounting today, China promulgated a new corporate accounting standards, Enterprise Accounting Standards No. 8 - Asset impairment criteria to make clear on the issue of asset impairment provisions. Based on our country and the international accounting standards, further impairment of assets in individual assets, assets group, the headquarters of goodwill and other assets and asset impairment accounting analysis studies, and in view of the asset impairment accounting business there Impairment of assets of the complexity of the measurement, asset impairment Provision of the existence of arbitrariness, asset impairment and diverse easy way to con