资产减值论文[1]VIP免费

石家庄经济学院华信学院毕业论文摘要随着我国市场经济的发展和企业外部环境的变化，企业的资产减值现象频繁发生。近年来,随着经济环境的日益复杂和技术条件的不断变化,资产减值问题已经引起各国会计理论界和实务界的普遍关注。为了客观真实的反映企业资产的实际价值，为信息使用者提供决策相关的有用信息，进一步完善资产减值会计已是大势所趋。2006年第8号准则—资产减值的颁布与实施，一直到今天，我国的资产减值会计规范正在逐步走向完善。然而，在计提资产减值准备在一定程度上存在问题。因此，加强我国资产减值会计研究，具有非常重要的实际意义。本文结合结合国内外对资产减值会计的研究和相关规定,阐述了资产减值的确认及开展资产减值会计的必要性,全面分析了我国现行资产减值的确认、计提的标准、减值迹象的判断等方面的现状及问题。关键词：资产减值准备；计量；信息披露I石家庄经济学院华信学院毕业论文ABSTRACTAsChina'smarketeconomydevelopmentandbusinesschangesintheexternalenvironment,enterpriseassetimpairmentphenomenonoccurredfrequently.Inrecentyears,withincreasinglycomplexeconomicenvironmentandtechnicalconditionsareconstantlychanging,theissuehasattractednationalassetimpairmentaccountingtheoryandpracticeofuniversalconcern.Inordertoobjectivelyreflecttherealtherealvalueofenterpriseassets,fortheinformationusersprovidedecisionusefulinformationtofurtherimproveassetimpairmentaccountinghasbeenthegeneraltrend.GuidelinesNo.8of2006-thepromulgationandimplementationofimpairmentofassets,untiltoday,China'sassetimpairmentaccountingstandardsaregraduallyimproving.However,intheprovisionforassetimpairmentproblemstosomeextent.Therefore,thestrengtheningofassetimpairmentaccountingresearchhasveryimportantpracticalsignificance.Inthispaper,accountingforimpairmentofassetsathomeandabroadforresearchandregulations,describedtherecognitionofassetimpairmentaccountingimpairmentofassetsandtheneedtocarryoutacomprehensiveanalysisoftherecognitionofimpairmentofexistingassets,provisionofstandards,bydeterminethevalueofsignsandotheraspectsofstatusandproblems.Keywords：Assetsimpairment；measurement；InformationdisclosureII石家庄经济学院华信学院毕业论文目录摘要........................................................................................................................IABSTRACT.............................................................................................................II1资产减值的概述...................................................................................................11.1相关概念的界定和判析………………………………………………………11.1.1资产…………………………………………………………………………..11.1.2资产减值……………………………………………………………………..21.1.3准备…………………………………………………………………………..31.2资产减值的意义………………………………………………………………32我国资产减值会计实务研究................................................................................32.1资产减值会计确认.............................................................................................32.1.1资产减值会计的确认时间.............................................................................32.1.2资产减值会计的确认标准.............................................................................42.1.3资产减值准备的恢复.....................................................................................52.2资产减值会计的计量......................................................................................