新资产减值准则对企业会计信息影响及相关问题探讨.docVIP

河南财经学院成功学院本科生毕业论文 新资产减值准则对企业会计信息的影响及相关问题的探讨 院系名称 管理学系 姓　　名 学　　号 专　　业 指导教师 2011年月日: 新会计准则资产减值可收回金额资产组可变现净值Abstract  The provision for asset impairment of assets in order to avoid inflated corporate profits led to inflated, while ensuring the authenticity of companies and comparability of financial information. Reasonable provision for asset impairment, to avoid risks for businesses and improve the quality of accounting information plays an important role. In a highly competitive market environment, enterprises are facing increasing risks and uncertainties, simply does not reflect the historical cost accounting has been the true state of enterprise assets. Response to this situation, asset impairment accounting emerged. However, the specific asset impairment accounting methods used there are many irregularities at the imperfections, such as many listed companies use profits for asset impairment manipulation, publishing false accounting information, the report lacks credibility of information, resulting in accounting information, users can not make the right decisions and other issues. Therefore, in practice, with the reasonable use of the development of society to mature and continue to improve asset impairment accounting is of great significance. New accounting standards for impairment of assets provisions of the article made clear the status of implementation in the introduction, based on the analysis of the causes of these problems and put forward some suggestions for reference and reference.  Key words: new accounting standards；for impairment ；of assets recoverable amount；the asset group realizable； value of inventories 引言 1 （一）背景和意义 1 （二）文献综述 2 （三）研究的主要内容和方法 3 一、资产减值的概述 4 （一） 资产减值的含义及本质 4 1.资产减值的含义 4 2.资产减值的本质 4 （二）《资产减值》会计准则的适用范围及特点 5 1.新会计准则的适用范围 5 2.与现行制度相比 5 3.新会计准则的特点 5 二、新旧准则中的资产减值的对比分析 5 （一）新准则出台前资产减值准备的实施状况 5 1.坏账准备 6 2.存货跌价准备 6 3.短期投资减值准备 6 4.长期投资跌价准备 6 （三）新旧准则的对比分析 7 1.新准则改变了减值测试的频率 7 2.新准则明确了资产可收回金额的估计方法 7 3.新准则引入了资产组的概念 7 4.新准则规定了总部资产和商