论文部分内容阅读
根据新企业会计准则,固定资产减值由《企业会计准则第8号——资产减值》来规范,固定资产减值的处理发生了以下变化:1、引入了“资产组”的概念。要求不能独立产生现金流量的资产以其所归属的资产组为基础进行减值测试,计算并确认减值损失,资产减值损失一经确认,除对资产进行处置、出售或对外投资外,在以后会计期间均不得转回。2、引入了公允价值的概念。固定资产减值是指可收回金额低于固定资产账面价值,可收回金额是指固定资产的公允价值减去处置费用后的净额与资产预计未来现金流量现值之间的较高
According to the New Accounting Standards for Business Enterprises, the impairment of fixed assets is regulated by the Accounting Standard for Business Enterprises No. 8 - Impairment of Assets. The following changes have taken place in the treatment of impairment of fixed assets: 1. The concept of “asset group” has been introduced . Assets that are not capable of generating independent cash flows are tested for impairment on the basis of the asset group to which they belong, and the impairment loss is calculated and recognized. Once the asset impairment loss is recognized, except for the disposal, sale or investment of the asset, Accounting period may not be reversed. 2, the introduction of the concept of fair value. Impairment of fixed assets refers to the recoverable amount is lower than the carrying amount of fixed assets, recoverable amount refers to the fair value of fixed assets less costs of disposal and assets, the expected future cash flow higher