摘要
1998年中国会计准则引入资产减值准备的规定,2000年,财政部颁布的《企业会计制度》和《企业会计准则》将原来的四项资产减值准备扩大成了八项资产减值准备。2006年2月,财政部正式颁布《企业会计准则第8号—资产减值》。资产减值准备的处理已经深入人心。只有完善信息价格市场和资产评估体系,企业各项资产的公允价值和市价才能得到公正合理的反映,让企业资产减值准备的计提有章可循,体现会计核算的公允性和客观性。
The assets＇Value-reducing preparation was introduced in the new enterprise accountant criterion in 1998. ＂Enterprise Accountant Criterion＂ in 2000.The assets＇Value-reducing preparation was expanded from four to eight.The Ministry of Finance promulgated the ＂Enterprise Accountant Criterion No. 8- assets＇Value-reducing＂ in 2006. Assets＇Value-Reducing already enjoys popular support treatment. Only improving market information and asset price evaluation system, the fair value of the assets and market value can be fair and reasonable reflection of corporate assets for assets＇Value-reducing to the Provision rule-based, reflect the fair accounting and objectivity.
出处
《经济研究导刊》
2008年第17期94-96,共3页
Economic Research Guide
关键词
新会计准则
资产减值
变革
enterprise accountant criterion
assets＇ Value-reducing
change
