2006年2月15日我国
财政部发布了《企业会计准则第8号—资产减值》，并于2007年1月1日起在上市公司中实施。鉴于此，本文拟从资产减值会计的理论问题入手，对其相关概念、理论基础进行探讨，并对新会计准则在资产减值确认、计量和信息披露等方面的规定进行分析。并提出了可能会影响新会计准则实施的一些问题。最后提出了如何健全我国资产减值会计的几点建议。
February 15, 2006 China's Ministry of Finance issued the "Accounting Standard for Business Enterprises No. 8 - Impairment of Assets" and in January 1, 2007 listed companies in the implementation. In view of this, this paper from the theory of asset impairment accounting problems, its related concepts, to explore the theoretical basis of the new accounting standard for impairment in asset recognition, measurement and disclosure requirements, such as for analysis. And proposed that may affect the implementation of new accounting standards of a number of issues. Finally, how to improve China's asset impairment accounting proposals.
Our nation's Ministry of Finance issued "Enterprise Accounting Standards N0.8--Assets Impairment" on 15th February, 2006, and the implementation will apply to listed companies as from 1st January, 2007. In view of this, this article plans to start from the theoretical issues of assets impairment accounting to carry out investigation on its related concepts and theoretical foundation, and to perform analysis on the stipulations with regards to aspects of assets impairment verification,computation and information disclosure etc.,contained in the new accounting standards. And put forward some issues that might probally affect the implementation of the new accounting standards. Finally, present some proposals on how to strengthen our nation's assets impairment accounting.
并启雀对新会计准则在资产减值蚂旁芦确认、计量和信息披露等方面的规定进行分析闷带。