摘要
文章从资产减值会计问题的提出及改革的动因入手,依据新的企业会计准则,在《企业会计准则第8号—资产减值》的框架下,针对我国资产减值准备的计提和转回、资产减值的认定、资产可收回金额的计量、资产组相关概念的引入、商誉的减值以及资产减值信息的披露中存在的问题进行分析并提出相应的建议。
This paper starts with the issue of asset impairment accounting and the motivation for the reform. According to new accounting standards for business enterprise, under the framework of ＂Accounting Standard for Enterprise Business No. 8 - - - Asset Impairment＂, the author analyzes the problems that exist in asset impairment accounting , including provision for impairment of assets, identification of asset impairment, measurement of recoverable amount of assets, the introduction of concept related to assets group,impairment of goodwill and disclosure of information about asset impairment, then puts forward some suggestions and measures.
出处
《南华大学学报（社会科学版）》
2009年第3期32-35,共4页
Journal of University of South China(Social Science Edition)
关键词
资产减值
资产减值准备
动因
问题
建议
asset impairment accounting
motivation problems
recommendations
