不同类别金融资产减值判断及其会计处理

Accounting Treatment and Judgment in the Impairment of Different Financial Asset Classes

金融资产的分类不同,其减值计提基础也不同,由于会计准则对减值规定较为抽象,实务中处理还存在一定的难度,不规范的减值处理可能会引起企业提供的会计信息质量低下,缺乏可靠性.为避免由此导致的利润虚增,文章依照会计准则并结合现行实务对不同类别金融资产减值判断和会计处理难点进行了分析.

Since the regulation on asset value depreciation in accounting standards is abstract, there have some difficulties in the accounting treatment in practice. Unreasonable accounting treatment to impairment of financial assets may result in the low quality of accounting information. In order to avoid the inflated profits, this article analyses the difficulties in accounting treatment and judgment in the impairment of different financial asset classes.