资产减值会计的国际比较与分析

2017-09-29 04:30

导读：会计论文毕业论文，资产减值会计的国际比较与分析怎么写，格式要求，写法技巧，科教论文网展示的这篇论文是很好的参考：毕业

毕业

资产减值会计的国际比较与分析

摘要：随着我国经济业务的复杂程度逐渐增加，以及会计界对于谨慎性原则逐步深入地贯彻与运用，企业资产减值准备的计提问题日益受到企业内外部人士的关注。财政部于2006年初发布了《企业会计准则第8号——资产减值》，关于新资产减值会计准则的颁布引发了会计界对资产减值会计处理问题的关注，其中对资产减值做出的规定进1步规范了我国在资产减值迹象的判断、可收回金额的计量、资产组的认定等问题上的处理，体现了与国际会计准则的接轨。
本文首先讨论了资产减值会计准则制定的背景与历史沿革，然后分别从基础理论与实务操作两个方面对IASB和FASB对于资产减值的相关准则与我国新准则进行了比较与分析。具体来说，基础理论方面主要从资产减值确认迹象和确认标准两点进行比较与分析；实务操作方面分别按照减值计量标准、减值转回、披露的顺序进行了比较与分析。.在此基础上，分析了我国新准则中有关资产减值在实际操作中的难点，以期对我国资产减值会计的发展和完善有所裨益。

关键词：资产减值；会计准则；比较；计量；披露

INTERNATIONAL COMPARISON AND ANALYSIS FOR ASSETS IMPAIRMENTS ACCOUNTING

Abstract: With the gradually increasing complexity of the economic activities in our nation and deeper understanding plus using of Conservation Principle in accounting field, the problem of assets impairment begins to draw more attention from both inside and outside of a corporation. Issued by the Finance Ministry in 2006,“Accounting Standards for Business Enterprises No.8, allowances for assets impairment”has draw great attention about it from around accounting field, and has made a further step in the indication for impairment, calculation of recoverable amount, and recognition of asset unit. The issuance of the Standard has shown a trend of similarity of the accounting standards of our nation with the International Accounting Standards.

（科教论文网 lw.nseaC.Com编辑发布）

This paper firstly discusses the background and the historical development for accounting principle about “allowance for assets impairment” , and then compares the main differences among the standards for assets impairment of FASB,IASB and our nation, and the differences between the current standards from primary theory and practice the two aspects; Then it compares and analysis difference according to confirmation evidence plus confirmation standard; as to practical operation ,it compares and analysis these differences according to measurement standard, recovery plus disclosure. Furthermore, it points out the difficults of new accounting standard through implementation in details. The author is in the hope that this paper can help for the development of assets impairment accounting in our country.

Keywords: impairment of assets; accounting standards ; comparison; measurement ; disclosure

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