试论新准则背景下的资产减值会计

文档编号:KJ242  文档字数:14305,页数:20

摘    要
 新会计准则中《企业会计准则第8号——资产减值》的出台，顺应中国经济快速市场化和国际化的需要，以提高会计信息质量为核心，强化为投资者和社会公众提供决策有用会计信息的理念，首次构建了与我国社会主义市场经济相适应的经济框架。旧准则中有关资产减值准备的规定不够具体和完善，既缺乏可操作性，又为企业利用计提减值准备这一手段操纵会计信息提供了迂回的空间。因此，研究长期资产减值的现有规定，并借鉴国际惯例，改进我国的资产减值准备准则，对于提高会计信息质量具有积极的意义。
 本文主要通过对资产减值的相关概念、资产减值损失的确认与计量中资产组的认定及其减值处理、商誉的减值测试与处理等具体问题的分析，论述了资产减值的应用对企业及会计专业人员的影响。提出对新形势下新准则的思考和会计人员要加强对职业判断能力的培养和锻炼，加强专业知识与会计相关的经济、财政等知识的学习，不断积累、不断锻炼,成为具有较高理论水平和职业修养的高素质人才。
 
 关键词： 资产减值；可收回金额；资产组；总部资产；商誉减值

The argument to the asset impairment accounting under background of new Accounting Standards for Business Enterprises

Abstract
 Under new accounting standards, the introduction of " Accounting Standards for Business Enterprises No. 8 - Asset impairment", along with China's rapid economic development and international needs, treated improving the quality of accounting information as the core activities, strengthening providing investors and communities the public decision-making concept of useful accounting information, constructing  economic framework associated with China's socialist market economy firstly. The provisions of impairment of assets was not specific and perfect enough in the old guidelines , not only lacking of feasibility , but providing a circuitous space for enterprises to take advantage of impairment of this means of manipulating accounting information . Therefore, to study the existing requirements of long-term assets impairment, and to learn from international practices and to improve criteria of our asset impairment, it is of positive significance for improving the quality of accounting information.
 This essay will mainly present the impact that application of asset impairment has laid on the enterprises and accounting staff by arguing some concepts about impairment of assets and  identifying  and measuring loss of assets in the group dealt with impairment, analyzing  goodwill impairment testing and treatment of specific  issues of the enterprises. Addressing thought of new guidelines under the new situation .Other than that, it is necessary for accounting staff to strengthen the training of professional judgment, strengthening financial and other knowledge, continuing to accumulating and training constantly, being a professional management staff with a higher theoretical level cultivation and high-quality .Their aims are to provide information to corporate investors, helping them make right decisions.

Key words: Asset impairment; Recoverable amount of assets; Headquarters assets; Goodwill impairment.

目    录
摘    要 II
Abstract III
引    言 1
1 资产减值的基本理论问题 2
1.1 资产减值的涵义 2
1.2 资产减值的本质 2
1.3资产减值的适用范围 3
2 资产减值的确认和计量 4
2.1 资产减值迹象及判断 4
2.2资产可收回金额 5
2.2.1估计资产可收回金额的要求 5
2.2.2估计资产可收回金额的方法 5
2.3 对资产减值损失的处理 6
2.4资产组、资产组组合与总部资产 7
2.4.1资产组和总部资产的资产减值损失的认定 8
2.4.2资产组、总部资产减值的账务处理 8
2.5 商誉减值的测试与处理 8
3 资产减值准则存在的问题及其对企业的影响 10
3.1资产减值准则存在的问题 10
3.2资产减值准则的应用对企业的影响 12
3.3资产减值准则应用的思考 13
结    论 14
参考文献 15
致    谢 16

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