2007110166--赵琦--外文资料

外文资料姓名：赵琦学号：2007110166专业：05财务管理（3）班二零零九年六月The new accounting system under the asset impairment accounting treatment With China's socialist market economy, accounting system in constant development and change in China's accession to the WTO, reform of the accounting system and accelerated the pace of international practice, which, to our accounting system and the norms proposed A higher demand. At the same time, since the development of China's capital market, listed companies to diversify the Group of the development of its business and becoming more complex and varied, the existing system of corporate accounting and business accounting standards also need to keep pace with the development of the capital market in a timely manner The development of appropriate accounting standards and guidance to be bound to disclose information of listed companies, accounting and other related issues. February 15, 2006, including the Ministry of Finance released a basic guideline and 38 specific criteria, including corporate accounting standards system, which indicates that China and the International Financial Reporting Standards convergence of accounting standards for business enterprises to establish a formal system, to improve our country The socialist market economic system and raise the level of opening up and accelerate China's integration into the global economy is of great significance.For a long time, enterprise prevalent over-estimated the value of the assets, financial reporting of assets "bubble" has seriously affected the correct user information in decision-making, reduced investor confidence in the company, but also to the economic development of many adverse Impact. In order to change this situation, accounting for impairment of assets came into being. Along with economic progress, and the establishment of capital markets development, accounting information users of accounting information on the quality of the continually increasing demands from the asset impairment accounting more and more attention. 1997 Asian financial crisis, so that all countries recognize that overestimation of the assets of the post-bubble economy of the great dangers, and enhance the quality of a true reflection of the assets of the accounting information. In 1998 the International Accounting Standards Board issued the "International Accounting Standards No. 36 - Impairment of Assets," stressed the importance of asset quality, standardize the asset impairment accounting practice. In view of the assets of the listed companies to overestimate the prevalence of the problem, the Ministry of Finance issued a series of asset impairment accounting policy. However, in practice only listed company assets for impairment as a tool to manipulate profits, accounting information in the quality of assets has notbeen a significant increase in our enterprise value of the assets of the widespread false, to a certain extent, affected the corporate financial reporting The authenticity and reliability, according to the Ministry of Finance, "Accounting Standards for Business Enterprises No. 8 - Impairment of Assets" step up asset impairment accounting treatment of research, norms for asset impairment accounting treatment of a major theoretical and practical significance.First, impairment of assets related to the concept of resolution(A) assetsInternational Accounting Standards Committee (IASC) in its July 1989 release of "prepare the financial statements of the framework" of assets to the definition is: "As the asset is a matter of the past by corporate control, is expected to lead to future economic benefits The resources flow to the enterprise. "Financial Accounting Standards Board (FASB) in its December 1985 release of the Financial Accounting No. 6, the concept of notice "elements of financial statements," the assets will be defined as "a particular asset is the main result of past transactions or events and to obtain or The control can be expected in the future economic benefits. "June 21, 2000 the State Council issued the "enterprise financial accounting report of the Ordinance" is defined as assets "means the assets of the past transactions or events formed by enterprises owned or controlled resources, the resources are expected to bring economic benefits to business would" .(B) of the assets of the main features of1, an asset is expected to give businesses the economic interests of the future of economic resourcesThis is the essence of assets, also has assets of the most important quality characteristics. Whether tangible or intangible, to become assets, it is necessary to generate economic benefits with the ability to independently or together with other resources through the effective use, directly or indirectly, for a net cash inflow of enterprises, or else Should not be recognized as assets, not in the balance sheet reflects the assets side.2, assets in the past by the transactions or events formedOnly in the past occurred in the economy in order to increase or decrease in business enterprise's assets, and not in accordance with contract plans or to confirm an asset. For example,by buying companies, such as the construction of its own way of the formation of a particular piece of equipment, which related to transactions or events have been taken place, can be identified as corporate assets; but through negotiations may be the economic compensation, in the end did not get the two sides Legal documents approved before the assets can not be used as corporate accounting. Only focus on "past transactions or events," to make "the economic interests of the inflow of" guaranteed.3, enterprise assets are owned or controlled by"Owner" means the ownership of its business; "control" means the business is not entitled to ownership, but has mastered a real asset in the future economic benefits and risks (that is, assets of the risks and rewards have been transferred to enterprises), by The use of the assets to obtain future economic benefits. Assets of the enterprises must be under the control of resources generated by economic interests can be reliably into the enterprise, providing service, regardless of whether or not it has a corporate title. Produce economic benefits of a lot of resources, but this can only generate economic benefits of enterprise resource can be recognized as a corporate asset.(C) Impairment of Assets"Impairment of Assets" refers to the result of external factors or internal use or to change the scope of which led to lower the value of assets, with the result that assets may be coming into the business of all economic interests than the book value of existing assets. "Enterprise Accounting Standards No. 8 - Impairment of Assets," impairment of assets, refers to the amount of recoverable assets below their book value, including individual assets and the assets of the group. As the assets obtained in the first, when made in accordance with the actual cost, its book value and investors expected the amount of recoverable generally consistent. However, with operating activities, socio-economic environment of uncertainty will affect the future cash flows, so that the book value of assets and the amount of recoverable occurred in a departure from. When the amount of recoverable assets below book value, the difference can obtain the future economic benefits to zero or negative value. At this time the book value of assets will not be able to reflect its true value, book value and the recoverable amount is the difference between the impairment of assets, assets in accordance with the definition of an intrinsic requirement, it should be recognized impairment of assets.(D) asset impairment recognition standardsAsset impairment loss recognized standards, currently there are three: the permanent standard, the possibility of economic criteria and standards.Permanent standard is the only permanent (expected in the future period can not resume) asset impairment losses only to be confirmed. In support of the main reasons for this standard could have been prevented confirmation temporary impairment losses. However, to distinguish what is a temporary impairment, what is permanent impairment is difficult to adopt such standards may result in deliberately deferred authorities confirmed that the impairment loss; Moreover, the standards do not meet permanent "assets that can generate Future economic benefits of economic resources "concept.Standard refers to the possibility of asset impairment losses may be recognized. The United States and other countries in the possibility of the use of standards, recognition and measurement basis is not the same as confirming the use of future cash flows do not discount the value of the use of fair value measurement. Therefore, if the future cash flows do not discount the value is greater than the book value, even if the fair value is less than book value, asset impairment loss is not confirmed. The main purpose is to keep with the historical cost framework and to avoid unnecessary impairment loss on the confirmation.Standard economic means as long as the impairment occurred (for example, when the recoverable amount is less than book value) to be confirmed, and confirmed that the same measures. As the economic criteria used in estimating the value of determining the amount of recoverable when considering "the possibility", no longer require the amount recovered is less than book value to evaluate the possibility. "International Accounting Standards No. 36 - Impairment of Assets", the widespread adoption of standards.Asset impairment accounting for asset impairment of assets held by the confirmation process, and it rejected the only actual transactions have taken place before the confirmation of traditional practices, and adopt the following confirmation of the idea: as long as an item Changes in the price or value can be reliably measured and useful for decision-making, it should confirm the value. The resulting problems include asset impairment recognized in the time, manner, which should be recognized as accounting, and other factors.有关新会计制度下的资产减值问题的会计处理随着我国社会主义市场经济的发展，会计制度体系也处于不断的发展变化中，在我国加入WTO后，会计制度改革加快了与国际惯例接轨的步伐，由此，对我国的会计制度和规范提出了更高的要求。