资产减值的确认与计量

长期以来我国普遍存在高估资产现象,财务报告中的资产泡沫严重影响了信息使用者的正确决策,降低了公司的可信度,同时给经济发展带来了许多不利的影响。了解和掌握资产减值的产生迹象及制定资产减值、资产计量的确认标准,可以有效地判断资产是否减值,从而节省资产减值测试成本,遏止资产可收回金额大幅度降低的发生。

The Confirmation and Measurement of Assets Impairment

For a long time,the phenomenon of overestimating assets was ubiquitous,the asset bubble in financial report affected information users' proper decision seriously,decreased the credibility of the enterprises,and brought many negative influences to economic development.Through understanding producing indication of assets impairment and making confirmation standards on assets impairment and measurement,we can effectively judge whether the assets are impaired,save the testing cost of assets impairment,accordingly,restrain the great reduction of recoverable assets.