固定资产作为企业一项重要资产项目,其确认计量准确与否对企业会计信息真实、完整性具有举足轻重的意义。近期颁布的《企业会计准则——固定资产》在夯实企业资产、提高资产质量提供有力制度保障的同时,也给予会计职业判断更广阔的空间,对职业判断提出更高要求,值得我们思考。 一、固定资产确认、计量对会计职业判断提出的思考 准则对固定资产的定义有三个显著变化:一是不 As an important asset of an enterprise, fixed assets confirm that the measurement is accurate or not, which is of great significance to the authenticity and completeness of accounting information of enterprises. The recently promulgated “Accounting Standards for Business Enterprises - Fixed Assets” provides a strong space for the accounting profession judgment while laying a solid foundation for enterprise assets and asset quality improvement. It is worth our consideration for putting forward higher requirements for professional judgment. First, the confirmation of fixed assets, measurement of accounting professional judgment criteria for the definition of fixed assets have three significant changes: First, not