Research On Assets Impairment Accounting

As an important accounting policy, assets impairment accounting plays a significant role in industry risk reversion and improvement of accounting information quality. However, the assets impairment accounting is still under development in our country, whatever in theoretic research,idiographic standardization or practical application.In consideration of the above problems, the paper makes some research on assets impairment accounting. The paper probes into relevant theoretical problems concerning about assets impairment, meanwhile, it makes evaluation towards existing methods through which the newly issued assets impairment standards be implemented and put forwards constructive suggestions for further improvements of the standards.