analysis of asset impairment accounting frequently asked questions（分析资产减值会计常见问题）.docVIP

Analysis of asset impairment accounting Frequently Asked Questions Abstract: The current enterprise asset impairment accounting problems, especially in some impairment of assets for enterprise companies ‘earnings management’, profit manipulation by some of the major problems in project analysis, to improve the asset impairment accounting, made recommendations. Keywords: asset impairment, earnings management, the main responsibility In the process of production and operations, asset impairment is inevitable, reasonably be expected to balance the possible loss that may occur in the provision for asset impairment loss of assets, not only based on sound business, but also quality of accounting information requirements of the important aspects in asset impairment accounting are still some problems, especially in some enterprise companies use asset impairment for “earnings management” to manipulate profits can not be ignored. First, asset impairment accounting problems (A) excluding or less account for bad debts Accounting rules, companies should be in the final analysis of the recoverability of accounts receivable and bad debt losses expected to be generated. Expected to occur on the bad debt losses, provision for bad debts provision for bad debts of the enterprise approach by the enterprises themselves determined due to accounting standards to allow enterprises to provision for bad debts ratio of the actual situation according to their own determination, for those assets better, accounting standards for companies can indeed play a positive role, to make financial reporting more truly reflect the financial condition and operating results, on the contrary, can only become part of the company’s financial position adjustable weight. In some companies, excluding companies or less account for impairment of assets, and contrary to the accounting principle of prudence, which would have disclosed the information or material false, could result in m