摘要
新的《企业会计准则》在资产的定义、会计要素的确认、计量及资产减值的计提等方面充分体现了谨慎性的原则,但在实施过程中仍会面临诸如"资产组"划分的标准难以把握、商誉的减值测试困难等问题。进一步提高会计人员素质,完善企业的绩效考评体系,健全和发展资本市场是《企业会计准则》顺利实施的保证。
New Enterprise Accounting Norms fully embodies principle of caution in such aspects as defining assets,ascertaining main accounting factors,measuring and provisioning impairment of assets.However,in the course of implementation,such problems still exist as the criteria of 'assets team' division and the impairment test of commercial credit.The guarantee to implement Enterprise Accounting Norms successfully is to further increase accountants' quality,perfect enterprise achievement checkup system and improve and develop capital market.
出处
《江汉石油职工大学学报》
2008年第Z1期45-46,70,共3页
Journal of Jianghan Petroleum University of Staff and Workers
关键词
资产减值
会计准则
公允价值
资产组
商誉
Impairment of Assets
Accounting Norms
Impartial Value
Assets Team
Commercial Credit
