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资产减值损失的会计处理是在谨慎性原则下面对历史成本和市场价值的一种修正,常成为企业盈余管理的一个重要工具。资产组减值损失的会计处理是一个难题,也是纳税调整的一项重要内容,资产组的认定、各单项资产减值损失的几次分摊等都有一定的技巧。本文遵循《企业会计准则第8号——资产减值》,结合笔者实践中的思考,以具体的案例为分析对象,例解了资产组的认定以及减值损失分摊的会计处理问题。
The accounting treatment of asset impairment loss is a correction to historical cost and market value under the principle of prudence. It is often used as an important tool for corporate earnings management. The accounting treatment of asset group impairment loss is a difficult problem and also an important part of tax adjustment. There are certain skills in the identification of asset groups and in several apportionment of the impairment losses of individual assets. This article follows the “Accounting Standards for Business Enterprises No. 8 - Impairment of Assets”, combined with the author’s thinking in practice, taking the specific case as the analysis object, and illustrates the accounting treatment of the identification of asset groups and the apportionment of impairment losses.