The Conflict Analysis Between the Asset Impairment Loss and Accounting Information Quality Requirements  

作　　者：Zheng Xiwen 

机构地区：[1]North China Electric Power University, Baoding, China

出　　处：《Journal of Modern Accounting and Auditing》2012年第6期779-784,共6页现代会计与审计（英文版）

摘　　要：New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.

关 键 词：asset impairment loss accounting information quality requirements contradiction analysis 

分 类 号：F231[经济管理—会计学] F275[经济管理—国民经济]