浅议资产减值准备

A Discussion on Capital Asset Devalue Preparation

新《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。规定可以转回的资产范围,是为了防止公司特别是国有公司利用转回来操纵利润。新《准则》并不能堵住公司利用流动资产的减值计提转回操纵利润的漏洞,但新《准则》中的“公允价值”的普遍应用,会使公司操纵利润之路越走越窄。

This paper deals with the changes about the range of assets, reversal range of assets, the base of calculation, portfolio calculation in the accounting standards, which form the unique policy of assets impairment, and it is more exercisable. The new policy regulates the range of assets to prevent enterprises especially the stated-company from controlling profit. Although it can not block up the manipulation by means of assets impairment of floating assets, the wide application of Fair Value will make it harder to manipulate the profit by company.