The Study Of Impairment Of Assets Accounting

The dissertation began with the expatiating on one view of objective of financial statement, which is called useful for decision-making view, to study the theory origin, essence and structure of impairment of assets accounting. Then it compared the Chinese accounting stipulations of impairment of assets with international accounting, pointed out the deficiency of the impairment of assets rules and problems in practice in China, and put forward some advices to improve the impairment of assets stipulations of China. Impairment of assets accounting is a kind of theory and technique that meet the need of the development of social-economic environment. It embodied the qualitative limit of accounting information in terms of the useful for decision - making view. The essence of impairment of assets accounting is to make financial statement reflect the true value of assets. The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out, which is the result of to increase the relevance of accounting information.As accounting stipulations of impairment of assets in China is just at the beginning, compared with foreign stipulations it still needs improvement and reform. It is urgent for constructing Chinese accounting system to establish a special standard of impairment of assets to provide explicit and operable directions for the accounting practice.