聊城大学本科毕业设计(论文)设计题目:资产减值会计研究指导教师：学号：1411386姓名：刘杰2016年12月31日资产减值会计的研究摘要近年来，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。因此，笔者认为研究资产减值的理论与实务问题具有现实意义。本文首先从资产减值会计的理论问题入手，对其涉及的相关概念、理论依据与适用范围进行探讨。其次，研究新会计准则在资产减值确认、计量的相关内容，这是资产减值会计的核心问题。再次，关于资产减值会计的实务应用研究，从确认、计量、记录、披露等方面结合实际深入研究并引出存在的问题。最后,针对前文我国资产减值会计规范和实务存在的问题，提出完善我国资产减值会计的若干建议。关键字：资产减值；资产减值会计；新会计准则AccountantanalyzingofthepropertydepreciationABSTRACTNowadays,withthecomplicationofeconomicenvironmentandchangingoftechnology,accountantsandresearchershavealreadypaidcloseattentiontoassetsimpairment.Therefore,Ithinkithasimportantrealisticmeaningsthatresearchingonitstheoryandpracticalproblem.Atfirst,thispaperdrawsfromthetheoryquestionofimpairmentofassets,discussesthecorrelationconcepts,theoreticalfoundationandapplication.Inthesecondpart,thepaperanalysesnewaccountingstandardsforimpairmentofassetsintheidentification,measurementandinformationdisclosure.Thispartisthecorequestionofassetsimpairmentaccounting.Inthethirdpartisassetimpairmentaccountingpracticesappliedresearch.Thepaperfindsproblemsfromthefullprocessofrecognition,measurement,recordanddisclosureonimpairmentofassets.Finally,thepaperintroducessomerecommendationsonimprovingassetimpairmentaccountinginourcountryagainsttheformerassetsimpairmentaccountingnormsandpracticesoftheexistingproblems.Keywords：assetsimpairment,accountingofassetimpairment,newaccountingstandards目录一、关于资产减值的基本问题.............................................................1（一）资产减值基本概念.............................................................11．资产........................................................................12．资产减值的含义..............................................................1(二）资产减值会计研究的理论依据...................................................1（三）新准则适用的范围.............................................................2二、资产减值会计确认和计量.............................................................2（一）资产减值会计的确认...........................................................21．资产减值会计确认标准........................................................22．资产减值会计确认基础........................................................2（二）资产减值会计的计量...........................................................31．资产减值会计的计量属性......................................................32．资产减值会计的计量标准......................................................3三、资产减值会计应用存在问题的研究.....................................................3（一）资产减值确认规范中存在的问题.................................................31．资产减值迹象的判断..........................................................32．资产减值转回问题............................................................43．资产组施行问题..............................................................4(二)资产可回收金额的计量问题.....................................................41．资产的公允价值难以定夺..........................
