新会计准则中资产减值相关问题解析.docVIP

PAGE 学 年 论 文 2008 级 新会计准则中资产减值相关问题分析 学生姓名 沈佳美 学 号 0202080122 系 别 经济与管理系 专业班级 会计学0801班 指导教师 閤晓林 完成日期 2011年1月 PAGE II 新会计准则中资产减值相关问题分析 摘 要 资产减值会计的产生和发展是谨慎性原则在会计上运用的重要体现，也反映了社会经济环境的客观要求。我国于2006年2月15日颁布了《企业会计准则第8号—— 关键词 新会计准则；资产减值；会计处理 IN NEW ACCOUNTANT STANDARD ASSET IMPAIRMENT RELATED PROBLEM ANALYSIS ABSTRACT Assets devaluation accounting is the emergence and development of caution principle in accounting on the use of the important embodiment, Also reflects the objective requirement of the social economy environment. Our country was issued on February 15, 2006 the first to the accounting standards for enterprises NO.8--Impairment of Assets, Thus formed in asset impairment issues independent accounting system. In a manner of speaking, this change reflects in China on assets devaluation accounting norms is gradually toward completion. But, asset impairment new criterion many ideas and practices and current Chinese accounting standards have quite big difference, Its necessary for the enterprise to correct interpretation of new accounting standards policy. For new guidelines of assets devaluation accounting theory and practice for further discussion. KEY WORDS New Edition of Accounting Standard; Impairment of Assets; Accounting Treatment 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc282890194 摘 要 PAGEREF _Toc282890194 \h I HYPERLINK \l _Toc282890195 ABSTRACT PAGEREF _Toc282890195 \h II HYPERLINK \l _Toc282890196 前言 PAGEREF _Toc282890196 \h 1 HYPERLINK \l _Toc282890197 1资产减值概述 PAGEREF _Toc282890197 \h 1 HYPERLINK \l _Toc282890198 2新会计准则下资产减值的特点 PAGEREF _Toc282890198 \h 2 HYPERLINK \l _Toc282890199 2.1明确了减值迹象的判断 PAGEREF _Toc282890199 \h 2 HYPERLINK \l _Toc282890200 2.2限定了资产适用的内容 PAGEREF _Toc282890200 \h 2 HYPERLINK \l _Toc282890201 2.3规定了可收回金额的计量方法 PAGEREF _Toc282890201 \h 3 HYPER