资产减值会计处理与会计信息质量要求  

Accounting Processing of Assets Devaluation and Quality Demand of Accounting Information

作　　者：宋永和[1] 

机构地区：[1]哈尔滨商业大学会计学院,黑龙江哈尔滨150028

出　　处：《商业经济》2008年第7期37-38,42,共3页Business & Economy

摘　　要：会计信息的谨慎性作为会计的一个重要惯例,要求报告提供者向使用者尽可能提供可发生的风险损失信息,而资产减值的确认直接关系到企业资产成本的真实性,对投资者的决策具有重要影响作用。国务院《企业会计准则第8号—资产减值》,对资产减值确认、资产减值计量、资产减值的报告与会计信息质量制定,都作出了详细规定,有力地促进了我国资产减值的会计处理向全面、科学的方向发展。The prudent principle of accounting information, one of accounting conventions, requires that the reporter provide as more loss of information as possible, while the confirmation of assets devaluation is related to the authenticity of asset cost, which greatly influences the investors＇ decision. Enterprises＇ Accounting Regulations of State Council Number 8-assets devaluation stipulates the confirmation, measurement, and report of assets devaluation, and the quality of accounting information. It greatly promotes Chinese accounting of assets devaluation to comprehensive and scientific development.

关 键 词：资产减值 会计处理 信息质量 

分 类 号：F830[经济管理—金融学]