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为了规范企业资产减值的确认、计量和相关信息的披露,财政部于2006年2月15日,颁布了《企业会计准则第8号—资产减值》,规定自2007年1月1日起在上市公司施行,鼓励其他企业执行。该准则明确规范了资产减值迹象的判断、资产可收回金额的计量、资产减值损失的确认与计量、商誉的减值测试与处理以及相关信息披露等具体问题。解决了目前企业对资产减值计量基础缺乏统一标准,财务处理不一致,会计实务可操作性差的问题。认真学习、深刻领会本准则的特点、内容及会计处理规范,具有非常现实的意义。
In order to standardize the confirmation of enterprise assets impairment, measurement and the disclosure of related information, MOF promulgated the “Accounting Standard for Business Enterprises No. 8 - Impairment of Assets” on February 15, 2006, stipulating that since January 1, 2007 In the implementation of listed companies to encourage other enterprises to implement. The standard clearly standardizes the judgment of signs of asset impairment, the measurement of the recoverable amount of assets, the recognition and measurement of asset impairment losses, the impairment testing and disposal of goodwill and the disclosure of relevant information. Solve the current lack of corporate valuation of assets based on the lack of a unified standard, inconsistent financial management, poor accounting practices operability issues. It is of great practical significance to seriously study and deeply understand the characteristics, contents and accounting treatment of this Code.