论资产减值准备计提中的现值计量问题

随着企业会计制度中对资产定义的重大调整,资产的“能够带来未来经济利益“的本质为越来越多的人接受。伴随着资产定义的调整,新会计制度中对计提资产减值准备提出了更加严格和细化的要求,但同时又并未对资产减值准备的计提的具体方法做出明文规定。本文在对国际会计准则中对资产减值准备计提的规定的研究基础上,分析了在我国在资产减值准备计提过程中的一些问题,并做了具体的说明。

Issues on present value measurement during calculating for reserve

with the adjustment for the definition of assets in accounting system of corporation, the nature of the assets that it can bring the profits in the future is accepted by more and more people. At the same time, the new accounting system requires calculating for the reserve more strictly and particularly, but do not give any specific regulation about how to calculate. This articles analyses and explains some issues when calculating for reserve based on research to the regulations for calculating for the reserve in international accounting standard.