Discussing Related Questions Of Intangible Assets Impairment Accounting

In the market economy, the factors leading to asset impairment widely exist.The users of enterprise accounting information have to know about information concerning asset impairment for making correct decisions. Assets Impairment Accounting Principle is to define long-term assets. It is of great practical importance and academic importance to study impairment on the long-term assets. The reason is that long-term assets are more expensive and used for much longer time. So it has longer impact on the performance of the enterprise. Second, comparing with the standard of current assets impairment, the impairment standard for long-term assets is much more complicated. It is more subjective to judge its volume and amortization schedule.Due to the technology innovation, intangible assets, as economic resource, attract more and more attention. Along with the development of the technology, the ratio of "material" in products and services becomes less and less, while the ratio of "knowledge and information" increased a lot. The Intellectual assets and intangible assets become more valuable and important as the ratio increase. However, there were only few articles regarding impairment of intangible assets. Moreover, there is more space to manipulate the profit by using intangible assets impairment. through investigating and analyzing the problems relevant to impairment of intangle assets, hopes to be helpful to improve China's accounting criterion on asset impairment.On the basis of discussion of the theories on asset impairment,this dissertation probes into asset impairment accounting of in intangle assets both from theory discussion and from case analysis.There are 5 parts in this paper.The first part is a preface.Explains the purpose and meaning of this text,technological route and innovation, research object,research approach,and problems are remained to study further.The second part discusses the impairment of assets accounting including its theory , its confirmation and calculation . The third part discusses the core problem of impairment of intangle assets accounting including intangible assets definition ,recognition and measurement, compared with International Accounting rule about impairment of intangle assets, the difference and relation of intangible assets amortization and impairment and the influence to tax. The fourth part is about how listed company (in China A stock market) effect profit by using provision for impairment of intangible assets and analyze the upside and downside for the impairment of intangible assets. The fifth part is from the special accounting method to discuss how to improve the principle for assets impairment.