新会计准则中的减值准备探讨

资产减值在新会计准则中是一个亮点,它体现了国际会计准则的精神,在框架结构上与之也基本一样,与原准则的资产减值内容相比则存在较大的不同.本文对资产减值准备进行了理论分析,阐明了新会计准则中减值准备的主要变化,以及资产减值存在的问题,同时也提出做好资产减值准备计提工作的对策.

Discussion on Provision for Impairment in the New Accounting Standard

Assets impairment is a focus of attention in the changes of new accounting standard. It illustrates the essence of the international accounting standard, and basically draws the same framework. The assets impairment in the new standard is comparatively different from the old one. This article analyzed the provision for impairment theoretically, explained its main changes in the new standard, meanwhile pointed out the existing problems, also put forward some countermeasures.