资产减值中资产组的认定及其减值处理

The Recognition of an Asset Group and Its Impairment Treatment

随着我国经济的飞速发展,企业经营活动中的不确定性和风险也在不断加大,资产减值已成为一些企业操纵利润的主要手段,为规范资产减值会计核算,降低利用减值准备转回操纵利润的机会,遵循企业会计信息谨慎原则的要求.文章通过对新会计准则之资产减值准备中有关资产组的认定及减值处理的概述分析,以期对资产减值进行更加合理准确的会计处理,这将有助于投资者正确理解企业财务状况和经营成果,作出更为准确的决策,降低投资风险.

Based on the new accounting standards, the paper has an overview analysis of the recognition of group assets and depreciation processing, for the purpose of having a more reasonable and accurate accounting to the impairment of assets. This, in turn, will help investors understand the financial conditions and operating results, make more accurate decisions, and reduce investment risk.