摘要
在以历史成本计量资产价值的情况下,资产减值损失只有在相关资产发生转让、出售等时才予以确认,其结果是会计报表所反映的资产价值和净利润等均被高估,从而导致财务会计报告难以真实地反映企业实际的财务状况和经营成果。本文在对资产减值会计在我国发展的基础上,比较了我国资产减值会计与国际惯例的差异,对我国资产减值会计发展进行思考,阐述我国资产减值会计的发展趋势。
Under the historical cost principle,an impairment less is recognized when assets have been transferred,sold and so on.Its result is reflected at the asset and liability statement and the profit and loss statement,the asset value and the net income are all overestimated.Thus cause the financial reports reflect actual financial position and operating performance real and fairly of the enterprise with difficulty.In the development of assets devaluation accounting basis,this article compares the difference between the assets impairment accounting of our country and international practice,studies the assets impairment accounting of our country and expounds the development trend of the assets impairment accounting of our country.
出处
《价值工程》
2011年第17期136-137,共2页
Value Engineering
关键词
资产减值会计
公允价值
可收回金额
企业会计准则
the assets impairment accounting
fair value
recoverable amount
business accounting standard
