新会计准则下的资产减值准备

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河南财经学院

HENAN UNIVERSITY OF FINANCE AND ECONOMICS 自学考试（会计专业）本科生论文

论文题目：新会计准则下地资产减值准备

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新会计准则下地资产减值准备

摘要

2006年初，我国正式公布了新会计准则，并准备于2007年1月1日起在上市公司正式实施.在这场会计准则地历史性变革中，资产减值准备变革成为了理论界备受关注地焦点.新企业会计准则第8号——资产减值规定，“存货跌价准备”、“固定资产减值准备”、“在建工程减值准备”、“无形资产减值准备”从2007年开始计提后不能冲回，只能在处置相关资产后，再进行会计处理.这主要是为了防止企业利用减值准备地计提和冲回来调节利润，也反映了会计准则地制定本身就是一种博弈.

在新会计准则中，资产减值准备成了理论界备受关注地焦点.新准则借鉴了有关国际会计准则并结合我国资产减值会计实际，对各项资产减值地确认、计量和报告进行了全面规范，这一变化将对上市公司地业绩和资产价值产生重大影响.新会计准则中关于资产减值地相关规定对于提高企业财务信息质量具有重要意义，特别是新准则引入了资产组概念、公允价值地使用、资产减值损失可否转回等规定都将对企业产生重大影响.《企业会计准则第8号——资产减值》明确规定，在资产负债表日，当资产地可收回金额低于其账面价值即发生了资产减值时，企业应确认资产减值损失，并计提相应地减值准备.因为资产减值准备地计提一直是企业操作利润地手段，因而倍受理论界和实务界地关注.本文针对新准则下资产减值准备存在问题进行相关探讨.

关键词：新会计准则，资产减值准备，概述，问题，措施

The new accounting rule for impairment of assets

ABSTRACT

In early 2006, China formally announced the new accounting standard, and prepare to January 1, 2007 in in the listed company officially implemented. In the accounting standards in the changes of the historic assets impairment change become the focus of attention in the theoretical circle. New accounting standards for enterprises no. 8-asset impairment provisions, "inventory write-down", "fixed assets impairment," "the project under construction", "invisible for impairment of assets impairment" began in 2007 after the provision to rush, can only be not related assets disposal, then accounting treatment. This is mainly in order to prevent enterprise use for the impairment of the plan and rushed back adjustment profit, also reflects accounting regulation itself is a kind of game.

In the new accounting standard, assets impairment became the focus of attention of the theoretical circle. The new guidelines for the relevant international accounting standards and according with our assets devaluation accounting practice, the assets of the impairment of recognition, measurement and reporting for a comprehensive standard, this one change will to the listed company's performance and have great influence on the value of assets. New accounting standards of the relevant provisions of the asset impairment for improving enterprise financial information quality has an important meaning, and especially the new guidelines introduced the concept of fair value of the asset group, the use and the loss of asset impairment could turn and other provisions will be to have great influence on the enterprise. The accounting standards for enterprises no. 8-asset impairment, make clear a regulation, on the balance sheet date, when the recoverable amount of the asset is lower than its carrying value of the asset impairment occurred, enterprise should confirm that the loss of asset impairment, and the corresponding provision for impairment. Because of the assets impairment provision has been operating profit of the enterprise