Researching On Theory And Practice Problem Of Accounting Of Assets Impairment

Accounting of assets impairment in our country is still at " primary stage ", it is not very perfect no matter in the theoretical research , concrete norms or in the process of operation. Seeing that a great deal of question exist in accounting in assets impairment of our country, research on its theory and practice problem have important realistic meanings.This text carries on the discussion of accounting of assets impairment from following respects:First part explains the theory of accounting of assets impairment. Because the theoretical research of it is not very systematic at present, this text introduces the theory structure of financial accounting, and structure the theory frame of accounting in assets impairment on the basis of it, then probes into the theory structure from accounting goal, quality characteristic of accounting information, key element of assets, affirmation and measurement, basic principle, basic suppose, operational limitations several respects.Second part describes the affirmation, measurement, record and reveal of accounting in assets impairment. This part especially discusses affirmation standard, category of measuring attribute and choice to measuring standard, then introduces the method of record and the demand of reveal in brief.The third part compares the norms of accounting of assets impairment of our country with American and International accounting standards. Through the comparison of the overall situation, finds there are no special accounting standards for assets impairment in our country, only simple regulations can be found in "accounting regulations for business enterprises" or in relevant assets standards. Through concrete comparison of clause, points out that the accounting policy elasticity is relatively great in our country and the accounting norms is lacking in concrete guide for accounting practice.The fourth part analyses problem and difficulty that accounting of assets impairment of our country faces, and puts forward the counter measure about perfecting the accounting norms of assets impairment in our country, improving accounting personnel's overall qualities, setting up and amplify the information and price market, strengthening outside audit and supervision on the basis of drawing lessons from western accounting standards for assets impairment.Make a general survey of western accounting norms on assets impairment, you can find that it is developed from elementary to the advanced stage. Because the development of price and information market is not perfect, it is important to revise accounting regulations and relevant standards firstly, and then issue the special standard when the opportunity is ripe. It is believed that under the joint efforts of the theory circle and practice circle, the accounting of assets impairment of our country will be perfect day by day.