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資產減值若干會計問題研究

時間:2019-06-02 17:01來源:畢業論文
企業對外披露的會計信息中通過確認資產減值,可以使相關的利益者相信企業資產已得到優化,對企業盈利能力和抵御風險能力更加具有信心

摘要:長期以來,我國的企業界一直存在著高估資產價值的現象,所以,企業通過確認資產減值,可將長期積累的不良資產現象予以消化,提高資產的質量,使資產能夠更加實際地反映企業未來獲取經濟利益的能力,并且,通過確認資產減值,還可以令企業減少當期應納稅額,增加企業自身積累,提高企業抵御風險的能力,另外,企業對外披露的會計信息中通過確認資產減值,可以使相關的利益者相信企業資產已得到優化,對企業盈利能力和抵御風險能力更加具有信心,然而,對企業資產減值會計核算只有在新頒布的企業會計準則和有關會計制度中作了幾項特殊的規定,并未作出全面系統的規范,形成獨立的資產減值準則為此,有必要對資產減值的相關問題進行探討,以期推出資產減值會計準則。35960
畢業論文關鍵詞:資產減值;信息披露;資產減值會計準則
Study on some accounting problems of asset impairment
Abstract: For a long time, the business circles of our country has been the existence of overestimation of the value of the assets, therefore, enterprises through the recognition of asset impairment, the phenomenon of long-term accumulation of non-performing assets to be digested, improve the quality of the assets, the assets can realistically reflect the future ability to obtain economic benefits, and, through the confirmation of the impairment of assets, you can also make the enterprise to reduce the current taxable amount, increase the accumulation of their own, improve the ability to resist risks, enterprises in addition, external disclosure of corporate accounting information through the confirmation of the impairment of assets, can make the relevant stakeholders believe that corporate assets have been optimized, with more confidence, to the enterprise profitability and ability to resist risks however, for enterprise asset impairment accounting only in the promulgation of the new accounting standards and the accounting system has made some special provisions, did not make a comprehensive system of norms, the formation of the independent asset impairment criteria for this, it is necessary to investigate the impairment of assets, in order to launch the asset impairment accounting standards 源¥自%六:維;論-文'網=www.aftnzs.live
Key words:asset impairment;information disclosure;asset impairment accounting standards.
 目錄
引言    1
研究背景    1
研究意義    1
一、資產減值的概述    2
(一)資產減值的定義及特點    2
1、資產減值會計的定義    2
2、資產減值會計的特點    2
(二)資產減值會計的理論基礎    2
1、委托代理理論    2
2、資本保全觀念    3
3、會計原則與資產減值    3
二、資產減值會計的確認與計量    4
(一)資產減值會計的確認    4
1、資產減值會計的確認標準    4
2、資產減值會計確認的方法    4
3、資產減值會計確認的時間    4
(二)資產減值會計的計量    5
1、資產減值的計量屬性    5
2、資產減值計量方法的選擇    6
三、資產減值會計存在的問題及動因    7
(一)資產減值會計存在的問題。    7
1、確認與計量難度較大    7
2、計提減值的濫用    7
3、外部監管難度大    7
4、資產減值會計的信息披露存在問題    7
(二)資產減值會計問題的動因分析    7
1、確認與計量難度大的動因分析    7 資產減值若干會計問題研究:http://www.aftnzs.live/kuaiji/20190602/34195.html
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