营运资本与资产组(组合)减值测试问题的探讨  

Discussion on the Impairment Test of Working Capital and Asset Group(Portfolio)

作　　者：鲍国俊 王建军 Bao Guojun;Wang Jianjun(Henan Appraisal Society,Henan Zhengzhou 450008;Henan Finance University,Henan Zhengzhou 450000)

机构地区：[1]河南省资产评估协会,河南郑州450008 [2]河南财政金融学院,河南郑州450000

出　　处：《中国资产评估》2024年第10期47-52,共6页Appraisal Journal of China

摘　　要：在以财务报告为目的的资产评估中,按照资产的性质和类别,不同类别的资产减值分别适用于不同的企业会计准则。资产、资产组(组合)减值测试是非常重要的资产评估业务类型,其减值测试适用于《企业会计准则第8号——资产减值》。但是当资产组包含营运资本时,由于营运资本中的具体要素不属于该准则的规范范畴,为此需要结合其他会计准则的规定进行减值测试或者价值调整。本文就资产组减值测试是否应当包含营运资本,以及在包含营运资本情况下进行资产组减值测试的相应技术处理问题进行探讨。In the asset assessment for financial reporting purposes,different impairment tests for different assets based on their nature and category are applied according to different accounting standards.The impairment testing of asset and asset portfolio governed by the“Enterprise Accounting Standards No.8-Asset Impairment”is a crucial aspect of asset assessment.However,when the asset combination includes operating capital,the specific elements ofoperating capital are not within the scope of this standard's specification.Therefore,it is necessaryto combine other accounting standards to conduct impairment testing.This article discusseswhether asset impairment testing for asset combinations should include operating capital,as wellas technical processing issues related to asset impairment testing when operating capital isincluded.

关 键 词：资产组 营运资本 会计准则 技术处理 

分 类 号：F270[经济管理—企业管理]