The Research On Theories And Methods In Accounting Of Assets Devaluation

This thesis carries out studies around the impairment of assets in new accounting standards for business enterprises.This paper makes systemic research on the theories and methods in the impairment of assets. Firstly, the paper explains the background of studying, the meaning and groups of the impairment of assets in detail. Secondly, the paper engages in systemic research on the theories of the impairment of assets. The author performs research on users' demands and decides the aim of accounting. To realize the objection, the author thinks that the information of assets devaluation should have two qualitative characteristics----- relevance and reliability. In this part, the author mainly studies the problems of recognition, measurement and report on impairment of assets. Moreover, the suggestions of improvement are put forward. Thirdly, on the basis of theories research, the author studies in methods of the impairment of assets. According to appraisement of impairment methods, the author advances suggestions on improving methods of accounts receivable, inventories, short term credit and so on.Finally, the article put forward three expectations so asto bring the impairment of assets to perfection.