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目前,由于经济发展步伐的加快,对资产减值会计的关注度也在不断提高。资产减值一直是讨论激烈的话题,对此我国在2006年初就发布了专门针对资产减值问题的相关会计准则,对此明确规定了如何判定资产具有减值迹象,如何合理计量资产的可回收金额以及资产的界定和减值处理方法等问题在会计准则中的合理运用以及相应的解决措施。但由于资产减值涉及范围广,所涉领域宽,在对资产减值的会计处理中仍然存在诸多问题,因此本文就资产减值的相关概念,深入分析了资产减值会计现状及在目前繁荣的经济发展中存在的诸多问题,并对存在的问题提出了有效解决措施,确保会计信息处理的真实性,促进我国经济的健康可持续发展。
At present, as the pace of economic development is accelerating, attention has also been paid to asset impairment accounting. Assets impairment has been a hot topic for discussion, this regard our country issued a special accounting standards for asset impairment in early 2006, which clearly defines how to determine the assets have signs of impairment, how to reasonably measure the recoverable assets The amount of assets and the definition of assets and impairment methods and other issues in the accounting standards in the rational use of the corresponding solutions. However, due to the wide range of assets impairment and the wide range of fields involved, there are still many problems in the accounting treatment of assets impairment. Therefore, this paper deeply analyzes the current status of asset impairment accounting and its current prosperity Economic problems and put forward effective solutions to the existing problems to ensure the authenticity of the accounting information processing and promote the healthy and sustainable development of our economy.