International Comparison Of Accounting Standards Of Assets Impairment

Western accounting norms on assets impairment have developed from elementary to the advanced stage, especially the International Accounting Standards and the Financial Accounting Standards have developed relatively perfectly and all-round on assets impairment. While accounting standards on assets impairment in our country are still at primary stage, not very perfect no matter in the theoretical research or in the process of operation, so research on the theory and practice problems has realistic meanings.This text carries on the international comparison of accounting of assets impairment from following respects:First part is forword.Explains the the purpose and meaning of this text, current situation of domestic and international research, research approach, technological route and innovation ,and problems are remained to study further.Second part describes the conceptions of accounting of assets impairment, and the history it developed nationally and internationally.Primary content of International Accounting Standards, Financial Accounting Standards and Enterprise Accounting Standards on assets impairment, and the primary accounting treatment on assets impairment are Explained.The third part expounds the affirmation of accounting on assets impairment, especially discusses the affirmation time, affirmation standards and affirmation means. This part analyses differences of the International &Financial Accounting Standards and Enterprise Accounting Standards on affirmation of assets impairment.The fourth part introduces the measurement of accounting in assets impairment, especially describes the measurement standard, measurement means and resumption.The fifth part explains the reveal of accounting in assets impairment, analyses the problems existed in accounting practice on reveal of assets impairment in our country.The sixth part analyses problems and difficulties that accounting of assets impairment of our country may face, and puts forward the measures about perfecting the accounting norms of assets impairment in our country.