八项资产减值相关问题探析

2006年,我国发布了《企业会计准则第8号——资产减值》,规范对资产减值准备的计提要求。该准则不仅提高了企业会计信息质量,更贯彻了会计"谨慎性"原则,使我国资产减值会计的发展有了新的飞跃。但该准则并非规范了所有资产的减值,有些资产的减值仍然分散在各具体准则中;另外,我国资产减值的会计处理仍存在一些问题。因此,主要分析了八项资产减值确认、计量原则以及账务处理,并提出了减值核算中存在的一些问题。

Analysis of the related problems on eight items of assets impairment

In 2006,China issued the ＂accounting standards for Enterprises No.eighth -- impairment of assets＂,specification of assets impairment requirement.The method not only improves the quality of accounting information,accounting more implement ＂prudence＂ principle,make the development of assets impairment accounting in our country have made a new leap forward.But the guidelines are not standardized all assets impairment,impairment of some assets remains dispersed in each specific standards;in addition,the accounting treatment of impairment of assets in our country there are still some problems.Therefore,the main analysis of the eight asset impairment recognition,measurement principle and accounting,and puts forward some problems existing in the accounting of impairment.