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最新的一次会计准则于2006年发布,财政部在该准则中详细规定了资产减值的确认。在上市公司实行的准则中,普遍确认相关的资产减值损失不得转回,这种规定在一定程度上限制了上市公司利用会计手段对公司财务状况进行处理,最终要根据规则合理合规的处理长期资产的减值准备。由于上市公司的资产减值往往比较复杂,因此公司如何利用好准则,在合理的范围内确认企业的财务状况和经营成果,这是上市公司有待解决的迫切问题。本文选择对比分析的方法,在分析资产减值准备对于上市公司盈余管理的影响。同时结合新准则提出的处理方法,探索最新的处理方案,从而为公司最大程度的解决公司的盈余问题以及财务状况、经营成果、现金流量问题给出最新的解决方案。
The latest accounting standard was released in 2006, and the MOF details the recognition of impairment of assets in the guidelines. Listed companies in the implementation of the guidelines, generally recognized that the impairment loss of assets may not be reversed, this requirement to some extent restricted the use of accounting methods of listed companies to deal with the company’s financial position, and ultimately according to the rules of reasonable and compliant processing Long-term assets impairment provision. As the assets impairment of listed companies are often complicated, how to make good use of the guidelines and confirm the financial status and operating results of the enterprises within a reasonable range is an urgent problem for listed companies to be solved. This article chooses the method of comparative analysis, and analyzes the impact of asset impairment preparation on the earnings management of listed companies. At the same time, the new guidelines are put forward to deal with the latest treatment solutions, so as to provide the latest solutions for the company to maximize the company’s earnings and financial status, operating results and cash flow problems.