新准则资产减值准备的变更对企业利润的影响

On Preparations of Asset Reduction in New Accounting Norms

新《企业会计准则》关于资产减值准备主要有计提范围、可以转回的资产范围、计提基础以及资产组合计提四个方面的变化,形成了独立的资产减值准则,更具操作性。本文从新《企业会计准则———资产减值准备》准则会计规范与现行企业会计制度中资产减值准则的异同谈起,剖析了现行资产减值准则存在的弊端,分析了新准则对企业的影响,并就此提出了自己的几点思考。

In the light of the newly - issued Accounting Norms for Enterprise, the preparationsof asset reduction involves the scope of computation, circled scope of asset, the basis of computation and composition of asset, which shows an independent and feasible norm of asset reduction. This paper probes into the new norms＇influence on enterprises by analyzing the differences between the new accounting norms and norms of asset reduction in current accounting system of enterprise. It also puts forward some new ideas to make good use of the norms.