浅议新会计准则下资产减值损失的转回问题

2006年新会计准则规定禁止资产减值损失转回,该规定在遏制公司操纵利润等方面具有一定的积极意义,但在实际操作中却存在不少问题。本文主要针对该规定在实际操作中存在的问题进行了初步研究,并提出相关建议。

In 2006, the new accounting standards prohibit thecompany from reversing the impairment of assets. The standard is significant in prohibiting the companies from manipulating the profits. However, there are still some problems in practice. In this paper, I research the problem existed in practice and provide some advices.