新会计准则下资产减值核算问题探讨  

Discussion on Assets Impairment Accounting under New Accounting Standard

作　　者：李晓芳[1] Li Xiaofang(Xi＇an University of Finance and Economics, Xi＇an 710100, China)

机构地区：[1]西安财经学院,陕西西安710100

出　　处：《中国国际财经（中英文版）》2017年第7期82-85,共4页China International Business

摘　　要：2006年，新会计准则的发布对于资产减值核算问题的影响比较多。除了引进了一些新的概念外，还在处理资产减值准备方面做出了一些新的规定。本文从资产减值会计基础理论入手，对新会计准则下资产减值核算问题进行了一系列探讨，在分析新准则所带来的优势的同时，也提出了其中存在的问题，并分析了产生这些问题的原因。最后，从健全信息市场、加强内外审计监督和资产减值信息的披露的监督等方面提出了一系列解决问题的建议。In 2006, the release of new accounting standards had more impact on asset impairment accounting. In addition to introducing some new concepts, some new requirements have been made in dealing with asset impairment. This paper starts from the basic theory of asset impairment accounting, and makes a series of＂ discussion on the accounting of＂ asset impairment under the new accounting standard. At the same time, it also puts forward the existing problems and analyzes the problems The reason for these problems. Finally, from the sound information market, to strengthen he internal and external audit supervision and asset impairment information disclosure and other ：spects of the proposed a series of＂ recommendations to solve the problem.

关 键 词：会计准则 资产减值 核算 

分 类 号：F[经济管理]