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资产减值会计是谨慎性原则的具体运用,也是社会经济实践活动对会计信息质量的客观要求。2006年2月15日,我国财政部颁布《企业会计准则第8号——资产减值》,独立核算资产减值有了体系。文章从资产减值的基础理论入手,分析新准则出台的必要性,新准则在会计实务中的实施状况,实施中面临的问题及成因,进而提出了完善资产减值核算的建议。
Asset impairment accounting is the concrete application of the principle of prudence, and it is also the objective requirement of social and economic practice on the quality of accounting information. February 15, 2006, China’s Ministry of Finance promulgated the “Accounting Standards for Enterprises No. 8 - Impairment of assets”, an independent accounting assets impairment system. The article begins with the basic theory of assets impairment, analyzes the necessity of the introduction of the new standard, the implementation status of the new standard in the accounting practice, the problems and causes in the implementation, and then put forward the suggestion of perfecting the asset impairment accounting.