资产减值会计在应用中存在的问题

Problems of the Application of Assets Impairment Accounting

随着我国经济的飞速发展,特别是加入WTO后,各种制度趋于国际化,资产减值会计也得到了快速的发展,但目前还处于初级阶段,无论是在理论研究还是在具体规范和实务操作上都很不完善。资产减值会计在应用中存在的问题主要有:资产组的引入,可回收金额的计算,减值资产的转回,减值信息的披露等。

With China＇s rapid economic development, especially after the accession to the WTO, the regulations were internationalized and asset impairment accounting has developed rapidly, but it is still in its infancy, either in theory or in the operation of specific norms and practices, in the application of asset impairment accounting, the existing problems are： the introduction of assets group, the calculation of recoverable amount, the return of the impaired assets,the disclosure of impairment information and so on.