新旧会计准则资产减值准备差异的分析.docVIP

新旧会计准则资产减值准备差异的分析 摘要 财政部2006年2月15日新颁布的《企业会计准则第8号——资产减值》，是将我国旧固定资产、无形资产准则中的有关内容进行修改、补充而成的。这一准则充分借鉴了国际会计准则的相关规定，比较接近国际会计准则的思想。与现行的企业会计准则相比较在资产减值迹象判断上要求更加明确，可收回金额的计量原则更具有实务操作指导性，在资产减值准备方面的相关规定上、在计提减值准备的确认时间、计提减值的资产项目、资产减值准备或损失的转回以及会计核算等方面作了响应的变动。新会计准则一定程度上减少了上市公司调节利润的手段，利用减值准备调节利润的空间变得越来越小了，新会计准则的实施将有力地规范会计工作秩序和会计行为，提高我国会计信息质量，满足投资者、债权人、政府等利益相关者对会计信息的需求，维护社会公众利益。 关键词：企业会计准则；资产减值准备  Abstract Ministry of Finance on February 15, 2006 new promulgation Business account- ttting Criterion 8th - - Property Depreciation, is our country old fixed asset, in the intangible asset criterion related content carries on the revision, the supplement to become. This criterion has profited from the international accounting standards related stipulation fully, quite close international accounting standards thought. The criterion compares with present business accounting in the property depreciation sign judgment requests to be more explicit, may take back the amount the measurement principle to have the practice operation guidance, in the property depreciation preparation aspects related stipulation, raised the depreciation preparation in the idea the acknowledging time, the idea to raise the depreciation the asset item, property dep- reciation aspects and so on preparation or loss returning as well as accounting has made the response change. In the new ac- counting standards certain extent reduced to be listed to adjust the profit the method, prepared using the depreciation to adjust the profit the space becomes getting smaller, the new accounting standards implement -tation powerfully the standard accountancy order and accountant the behavior, will improve our country accounting information quality, satisfied benefit counterparts and so on investor, creditor, government to the accounting information demand, maintained the social public benefit. Key Word : Business accounting criterion ；Property depreciation preparation   目录 1绪论 2 2资产减值的概述 2 2.1资产减值的含义 2 2.2资产减值的产生与发展 2 3