资产减值会计中存在的问题及对策研究.doc

本科毕业论丈 题 目资产减值会计中存在的问题及对策研究 指导教师 职称 学生姓名 学号 专 业 班级 院（系） 完成时间 资产减值会计中存在的问题及对策研究 摘要 长期以来，资产减值会计备受关注，成为会计学界讨论的热点Z-O 2006年2 月15日颁布的新企业会计准则，特别是《企业会计准则第8号一一资产减值》，使得 资产减值的确认、计量与披霜形成了一套相对完整的规范体系。但近年來，在资产减 值准则应用过程中出现了很多的问题与争议。本文通过阐述资产减值会计的相关概 念，分析资产减值的确认、计量与披露，探讨资产减值会计在应用中存在的问题，并 且针对这些问题捉出相应的完善措施。 关键词 资产减值会计；问题；对策 RESEARCH ON THE PROBLEM OF THE ASSETIMPAIRMENT ACCOUNTING AND THECOUNTERMEASURE ABSTRACT Asset impairment accounting is one of the focuses of peoples attention and has been a hot topic in the field of financial accounting for a long time. February 15,2006 guidelines issued by the Ministry of Finance the new enterprise accounting system, especial for the Accounting Standard for Business Enterprise No.8: Asset Impairment Accounting, formulated the purpose of prescribing the recognition and measurement of assets and the disclosure of related information. While in recent years, there are a lot of problems and disputes in the application process of asset impairment accounting. Through the elaborate on related concepts of asset impairment accounting, analysis of the recognition and measurement of assets and the disclosure, discuss the existing problems in the application, and then put forward the corresponding measures to these problems KEY WORDS Asset impairment accounting/ problem/countermeasure ABSTRACT TOC \o 1-5 \h \z -JU B— 刖吞 \o Current Document \h 1资产减值会计理论概述 2 \o Current Document \h 1」准则简介 2 1」」适用范围 2 \o Current Document \h L1.2相关概念 2 \o Current Document \h 1.2资产减值确认 3 \o Current Document \h 121资产减值迹象 3 \o Current Document \h 1.2.2资产可收回金额 3 \o Current Document \h 1.3资产减值计量 4 \o Current Document \h 131账户设置 4 \o Current Document \h 1.3.2账务处理 5 \o Current Document \h 1.4资产减值披露 5 \o Current Document \h 141资产减值有关的信息披露 5 \o Current Document \h 1.4.2与商誉减值有关的信息披露 6 2资产减值会计中存在的问题 \o Current Document \h 2.1资产减值会计的确认问题 7 \o Current Document \h 2.1.1资产减值迹象的判断标准 7 \o Current Document \h 2.1.2资产减值确认时点 8 \o Current Document \h 2.1.3资产组