試論新準(zhǔn)則背景下的資產(chǎn)減值會計(jì)

會計(jì)論文編號:KJ242  論文字?jǐn)?shù):14305,頁數(shù):20

目    錄
摘    要 II
Abstract III
引    言 1
1 資產(chǎn)減值的基本理論問題 2
1.1 資產(chǎn)減值的涵義 2
1.2 資產(chǎn)減值的本質(zhì) 2
1.3資產(chǎn)減值的適用范圍 3
2 資產(chǎn)減值的確認(rèn)和計(jì)量 4
2.1 資產(chǎn)減值跡象及判斷 4
2.2資產(chǎn)可收回金額 5
2.2.1估計(jì)資產(chǎn)可收回金額的要求 5
2.2.2估計(jì)資產(chǎn)可收回金額的方法 5
2.3 對資產(chǎn)減值損失的處理 6
2.4資產(chǎn)組、資產(chǎn)組組合與總部資產(chǎn) 7
2.4.1資產(chǎn)組和總部資產(chǎn)的資產(chǎn)減值損失的認(rèn)定 8
2.4.2資產(chǎn)組、總部資產(chǎn)減值的賬務(wù)處理 8
2.5 商譽(yù)減值的測試與處理 8
3 資產(chǎn)減值準(zhǔn)則存在的問題及其對企業(yè)的影響 10
3.1資產(chǎn)減值準(zhǔn)則存在的問題 10
3.2資產(chǎn)減值準(zhǔn)則的應(yīng)用對企業(yè)的影響 12
3.3資產(chǎn)減值準(zhǔn)則應(yīng)用的思考 13
結(jié)    論 14
參考文獻(xiàn) 15
致    謝 16

摘    要
 新會計(jì)準(zhǔn)則中《企業(yè)會計(jì)準(zhǔn)則第8號——資產(chǎn)減值》的出臺，順應(yīng)中國經(jīng)濟(jì)快速市場化和國際化的需要，以提高會計(jì)信息質(zhì)量為核心，強(qiáng)化為投資者和社會公眾提供決策有用會計(jì)信息的理念，首次構(gòu)建了與我國社會主義市場經(jīng)濟(jì)相適應(yīng)的經(jīng)濟(jì)框架。舊準(zhǔn)則中有關(guān)資產(chǎn)減值準(zhǔn)備的規(guī)定不夠具體和完善，既缺乏可操作性，又為企業(yè)利用計(jì)提減值準(zhǔn)備這一手段操縱會計(jì)信息提供了迂回的空間。因此，研究長期資產(chǎn)減值的現(xiàn)有規(guī)定，并借鑒國際慣例，改進(jìn)我國的資產(chǎn)減值準(zhǔn)備準(zhǔn)則，對于提高會計(jì)信息質(zhì)量具有積極的意義。
 本文主要通過對資產(chǎn)減值的相關(guān)概念、資產(chǎn)減值損失的確認(rèn)與計(jì)量中資產(chǎn)組的認(rèn)定及其減值處理、商譽(yù)的減值測試與處理等具體問題的分析，論述了資產(chǎn)減值的應(yīng)用對企業(yè)及會計(jì)專業(yè)人員的影響。提出對新形勢下新準(zhǔn)則的思考和會計(jì)人員要加強(qiáng)對職業(yè)判斷能力的培養(yǎng)和鍛煉，加強(qiáng)專業(yè)知識與會計(jì)相關(guān)的經(jīng)濟(jì)、財政等知識的學(xué)習(xí)，不斷積累、不斷鍛煉,成為具有較高理論水平和職業(yè)修養(yǎng)的高素質(zhì)人才。
 
 關(guān)鍵詞： 資產(chǎn)減值；可收回金額；資產(chǎn)組；總部資產(chǎn)；商譽(yù)減值

The argument to the asset impairment accounting under background of new Accounting Standards for Business Enterprises

Abstract
 Under new accounting standards, the introduction of " Accounting Standards for Business Enterprises No. 8 - Asset impairment", along with China's rapid economic development and international needs, treated improving the quality of accounting information as the core activities, strengthening providing investors and communities the public decision-making concept of useful accounting information, constructing  economic framework associated with China's socialist market economy firstly. The provisions of impairment of assets was not specific and perfect enough in the old guidelines , not only lacking of feasibility , but providing a circuitous space for enterprises to take advantage of impairment of this means of manipulating accounting information . Therefore, to study the existing requirements of long-term assets impairment, and to learn from international practices and to improve criteria of our asset impairment, it is of positive significance for improving the quality of accounting information.
 This essay will mainly present the impact that application of asset impairment has laid on the enterprises and accounting staff by arguing some concepts about impairment of assets and  identifying  and measuring loss of assets in the group dealt with impairment, analyzing  goodwill impairment testing and treatment of specific  issues of the enterprises. Addressing thought of new guidelines under the new situation .Other than that, it is necessary for accounting staff to strengthen the training of professional judgment, strengthening financial and other knowledge, continuing to accumulating and training constantly, being a professional management staff with a higher theoretical level cultivation and high-quality .Their aims are to provide information to corporate investors, helping them make right decisions.

Key words: Asset impairment; Recoverable amount of assets; Headquarters assets; Goodwill impairment.