资产减值准则的国际比较及我国实施的难点

The International Comparison of the Standard of Impairment of Assets and its Implementing Difficulties in China

资产减值准则的发布与即将实施,将对上市公司资产及利润真实性的披露起到一定的积极作用。本文在对各国资产减值准则进行比较的基础上,提出了我国资产减值准则实施过程中的难点及应注意的问题。

The issue and the further implementation of Standard of No .8th - Impairment of Assets in the accounting standards will take a positive role in disclosing the reality of assets and profits of the listed companies. The article points out some difficulties and problems which should be noticed in its implementation in our country on the basis of comparing the accounting standards of the impairment of assets between several countries.