【摘要】 分析了资产减值准则的5条新突破,探讨了我国最新会计准则与国际会计准则对资产减值准备的异同,并针对新准则未明确的存货、长短期投资等项目的减值准备能否冲回的问题提出若干相关思考,认为:应借鉴国际会计准则,大力提高会计人员素质,转变对资产减值准备计提的认识,加强中介结构的审计作用,健全、发展信息市场和价格市场。更多还原

【Abstract】 Five breakthroughs in the newly issued accounting standard for assets impairment were analyzed,and the similarity and difference between the new accounting standard and the international accounting standards for impairment assets reserve were explored.Discussions were made on the possibility of reserving the entry of impairment assets as well as long and short term investment in the new standard.It is maintained that the professional quality of the accountants should be upgraded by referring to the international standard;that the importance of assets impairment reserve should be highlighted;that the agent’s auditing should be normalized;that the market of information and price should be developed.更多还原