资产减值会计准则与公允价值

本文主要探讨新资产减值会计准则中公允价值的运用。在回顾公允价值产生的基础上,分析公允价值在资产减值中的运用情况,指出其中存在诸多不确定性因素,会影响资产减值会计准则的实际效果。笔者认为,应适当改进公允价值在资产减值中的运用方式,包括延缓采用公允价值、设立过渡期、引入全面收益表、改进业绩考核办法。

The Accounting Standard of Asset Impairments and True and Fair Value

This article researchs the Accounting Standard of Asset Impairments Based on True and Fair Value. After reviewing the beginning and development of true and fair value, we analyze true and fair value on accounting standard of asset impairments. Owing to many uncertain factors, the actual effect on the standard would be affected. The author considers that it is necessary to improve true and fair of the standard. For example, the standard would be postponed, and transition term is set up, and the total income sheet is added up, and performance evaluation ways are ameliorated lastly.