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2006年,我国财政部发布了新的企业会计准则,对资产减值的核算和披露进行了较大修正,对治理上市公司利润操纵、提高信息披露质量有积极意义。本文对新会计准则下资产减值的相关问题进行探讨,介绍了新《企业会计准则》下坏账准备、固定资产减值准备的会计处理及纳税调整。一、资产减值的基本概念及减值迹象资产减值是指资产的可收回金额低于其账面价值。这里的资产,除了特别规定外,包括单项资产和资产组。现行《企业会
In 2006, the Ministry of Finance issued a new accounting standard for business enterprises, greatly revised the accounting and disclosure of assets impairment, and made a positive sense in controlling the profits of listed companies and improving the quality of information disclosure. This article discusses the issues related to asset impairment under the new accounting standards, introduces the provisions for bad debts under new Accounting Standards for Business Enterprises, accounting treatment for impairment of fixed assets and tax adjustments. First, the basic concept of impairment of assets and signs of impairment Impairment of assets refers to the recoverable amount of assets is lower than its book value. Assets here, unless otherwise specified, include individual assets and asset groups. Current "business will