资产减值会计相关概念的探析

资产减值准则对资产减值的确认、计量和披露作了系统、明确和严格的规定,作为我国会计准则体系的一项重要内容在充分体现我国国情的基础上进一步与国际会计惯例接轨,本文主要探讨了与资产减值会计相关的基本概念与核算,目的是提高会计信息的可比性。

The criteria for impairment on assets gives systematic, clear- cut and strict regulations on the confirmation, computation and revelation of impairment of assets. As an important eomponet of the system of accounting standards in our country, it is brought in line with international accoutering practices on the basis of the thorough consideration of China＇ s national conditions. In order to systematically research asset impairment accounting, the paper mainly explores the basic definitions and business accounting relevant to asset impairment accounting with an aim to improve the comparability of accounting information.