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资产减值是无形的,资产减值成为我国上市公司存在问题较多和备受争议的问题。因此,我们有必要来加深对新准则下资产减值准备的认识。本文将从新旧准则差异角度,也就是新准则的变化方面来加深对资产减值的认识。纵观我国资产减值会计的历史演进,资产减值会计由建立、发展正走向完善。那么本次新会计准则下的资产减值有哪些变化呢?由于原来我国资产减值会计处理缺乏可操作性,使一些上市公司利用资产减值来操纵利润,如不正常计提和转回资产减值粉饰财务报表。2007实施的新会计准则规定已计提减值准备不允许转回,避免利用减值准备转回而迅速改善财务状况的现象,使得报表信息更加客观真实。此外新准则规定比原有制度和准则的规定更明确,为实务操作提供了指南。
Impairment of assets is intangible, asset impairment has become a problem more and more controversial issues for listed companies in our country. Therefore, we need to deepen our understanding of the asset impairment provisions under the new standard. This article will deepen the understanding of asset impairment from the perspective of the difference between the new and old standards, that is, the change of the new standard. Throughout the historical evolution of China’s asset impairment accounting, asset impairment accounting established, the development is moving towards perfection. Then the new accounting standards under the asset impairment what changes? As the original asset impairment accounting for the lack of maneuverability, so that some listed companies to use asset impairment to manipulate profits, such as the abnormal accrual and transfer back assets Impairment financial statements. The implementation of the new accounting standards in 2007 has made provision for not allowing the reversal of impairment, to avoid the use of reversal of impairment and the rapid improvement of the financial position of the phenomenon, making the report information more objective and true. In addition, the provisions of the new standard are more specific than those of the original system and guidelines, which provide guidance for practical operation.