资产减值会计准则国际比较
本站原创 论文中文摘要：资产减值会计在国外的发展经历了一个从不完善到逐步完善的比较长的过程,特别是国际会计准则和美国财务会计准则对资产减值会计做出了比较完善和全面的规范,而资产减值会计在我国的发展还处于比较初级的阶段,不论在理论研究、具体规范还是实际操作中都很不完善。“他山之石,可以攻玉。”在会计国际趋同的今天,本文试图对资产减值会计规范进行国际比较分析并充分考虑中国国情,为我国资产减值会计规范的完善和发展提出合理建议。本文从以下几个方面对资产减值会计规范进行了国际比较:第一部分,引言,介绍了本题的理论意义和实际意义、国内外同类研究的现状、本文的研究目标、研究方法、研究创新和不足之处。第二部分,阐述了资产减值会计相关概念,资产减值会计规范在国际和国内形成、发展和完善的过程,分析了国际、美国和我国企业会计准则关于资产减值会计规范的基本内容,说明了资产减值会计处理的主要流程。第三部分,论述了资产减值会计的确认,重点讨论了资产减值的确认时间、确认标准和确认方式,将我国会计准则对资产减值确认的规范与国际及美国资产减值会计准则进行比较,分析其中的差异并讨论了差异形成的原因。第四部分,论述了资产减值会计的计量,重点讨论了资产减值的计量标准、计量方式和转回,通过对国际、美国和我国资产减值计量规范具体条文的比较,找出我国会计准则规范存在的问题。第五部分,论述了资产减值会计的披露,通过分析我国在资产减值会计披露中存在的问题,对完善我国资产减值会计准则的披露要求提出合理建议。第六部分,会计准则从颁布到合理应用于实践需要一个比较长的过程,本部分对我国资产减值准则在会计实务中应用可能遇到的问题进行了分析,以案例说明了企业如何按照准则要求对资产减值进正确的会计处理。西方会计界对资产减值的会计规范经历了一个从不完善到完善、从初级到高级逐步发展的过程,相信在理论界与实务界的共同努力下,我国资产减值会计将日趋完善.
Abstract（英文摘要）： Western accounting norms on assets impairment he developed from elementary to the advanced stage, especially the International Accounting Standards and the Financial Accounting Standards he developed relatively perfectly and all-round on assets impairment. While accounting standards on assets impairment in our country are still at primary stage, not very perfect no matter in the theoretical research or in the process of operation, so research on the theory and practice problems has realistic meanings.This text carries on the international comparison of accounting of assets impairment from following respects:First part is forword.Explains the the purpose and meaning of this text, current situation of domestic and international research, research approach, technological route and innovation ,and problems are remained to study further.Second part describes the conceptions of accounting of assets impairment, and the history it developed nationally and internationally.Primary content of International Accounting Standards, Financial Accounting Standards and Enterprise Accounting Standards on assets impairment, and the primary accounting treatment on assets impairment are Explained.The third part expounds the affirmation of accounting on assets impairment, especially discusses the affirmation time, affirmation standards and affirmation means. This part analyses differences of the International &Financial Accounting Standards and Enterprise Accounting Standards on affirmation of assets impairment.The fourth part introduces the measurement of accounting in assets impairment, especially describes the measurement standard, measurement means and resumption.The fifth part explains the reveal of accounting in assets impairment, analyses the problems existed in accounting practice on reveal of assets impairment in our country.The sixth part analyses problems and difficulties that accounting of assets impairment of our country may face, and puts forward the measures about perfecting the accounting norms of assets impairment in our country.
论文关键词： 资产减值；国际会计准则；美国财务会计制度；企业会计准则；
Key words（英文摘要）： Asset Impairment；International Accounting Standards；Financial Accounting Standards；Enterprise Accounting Standards；
Abstract（英文摘要）： Western accounting norms on assets impairment he developed from elementary to the advanced stage, especially the International Accounting Standards and the Financial Accounting Standards he developed relatively perfectly and all-round on assets impairment. While accounting standards on assets impairment in our country are still at primary stage, not very perfect no matter in the theoretical research or in the process of operation, so research on the theory and practice problems has realistic meanings.This text carries on the international comparison of accounting of assets impairment from following respects:First part is forword.Explains the the purpose and meaning of this text, current situation of domestic and international research, research approach, technological route and innovation ,and problems are remained to study further.Second part describes the conceptions of accounting of assets impairment, and the history it developed nationally and internationally.Primary content of International Accounting Standards, Financial Accounting Standards and Enterprise Accounting Standards on assets impairment, and the primary accounting treatment on assets impairment are Explained.The third part expounds the affirmation of accounting on assets impairment, especially discusses the affirmation time, affirmation standards and affirmation means. This part analyses differences of the International &Financial Accounting Standards and Enterprise Accounting Standards on affirmation of assets impairment.The fourth part introduces the measurement of accounting in assets impairment, especially describes the measurement standard, measurement means and resumption.The fifth part explains the reveal of accounting in assets impairment, analyses the problems existed in accounting practice on reveal of assets impairment in our country.The sixth part analyses problems and difficulties that accounting of assets impairment of our country may face, and puts forward the measures about perfecting the accounting norms of assets impairment in our country.
论文关键词： 资产减值；国际会计准则；美国财务会计制度；企业会计准则；
Key words（英文摘要）： Asset Impairment；International Accounting Standards；Financial Accounting Standards；Enterprise Accounting Standards；