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关于资产组减值的探析中文摘要2006年新颁布的企业会计准则首次提出了资产组概念,在资产组减值迹象判断、可收回金额的计量原则、已计提减值准备的转回等方面都有较大的突破。由于资产组减值的会计处理离不开估计和预测其中不乏会计人员的职业判断,使得资产组概念的引入无疑增加了会计实务操作技术难度。本文通过我国资产减值会计相关概况结合企业会计准则进行研究分析,并针对资产组减值在实施过程中存在的问题做出分析,提出有效的改进措施。
Analysis of Impairment of Assets Group Abstract The newly issued Accounting Standards for Business Enterprises put forward the concept of asset group for the first time in 2006. In terms of signs of impairment of assets group, measurement principle of recoverable amount and retrospective provision of impairment provision Have a greater breakthrough. As the accounting treatment of impairment of asset groups can not be separated from the estimation and prediction of many professional judgment of accountants, the introduction of the concept of asset groups will undoubtedly increase the technical difficulty of accounting practices. In this paper, we make a research and analysis based on the general situation of asset impairment accounting in our country combined with the accounting standards for business enterprises. We also analyze the problems existing in the implementation of the impairment of asset groups and put forward effective improvement measures.