资产减值会计理论的几个核心问题——兼论资产减值会计信息的可靠性

Study on Core Problems of Accounting Theory for Impairment of Assets

本文首先分析了资产减值会计的经济实质,进而探讨了资产减值会计的理论起点、资产减值会计确认与计量的原则,最后对提高资产减值会计信息的可靠性提出了一些构想。

The paper first analyzes the economic essential of impairment of assets, it＇s theoretical jumping-off point and principles of recognition and measurement are then discussed. Finally, the paper put forward image on improvement accounting information reliability of impairment of assets.