Research On Accounting For Assets Impairment

Along with the development of the market economy and external changes in the environment, enterprise assets depreciate frequently. In order to objectively and truly reflect the real value of enterprise assets, provide useful information for the users in making decision, to further improve assets impairment accounting has become an irresistible trend. In 2006, no. 8-impairment of assets when the certificate was issued and implemented, it can be said, our asset impairment accounting specifications are gradually moving towards perfection. However, depreciation to a certain extent been used by listed companies, become its tool in whitewashed finance, regulatory and operating results manipulation. Therefore, the research on strengthening of assets accounting has very important actual significance.This article adopts the canonical method, has done some research on the basis of the results of the asset impairment accounting, the main innovations:(1) The methods for the book value of the headquarters asset allocate to each asset or an asset group combination (the cases of reasonably allocation), the new criterion is not given clear guidance, but simply give out "in accordance with reasonable and consistent basis" basic principles. By analyzing this article pointed out that you can reference the goodwill depreciation processing of article 24.(2) States that discount rate should first to base on market interest rate, if you are unable to obtain from the market, you can use the replacement rate, instead of the interest rate according to the enterprise's weighted average cost of capital, incremental borrowing rate or other related market interest for proper adjustment. By analyzing this article on request, we can consider long-term bank loans interest rates for the discount, that is using the medium-term and long-term bank loans as the discount rate.(3) Through the analysis of the impairment accounting information disclosure, this article pointed out that in addition to the guidelines, you should also consider the disclosure causes of assets occur at causes and on the effects of asset services, the amount of the depreciation calculation methods and procedures, management of assets disposal attitude, etc. At the same time, the disclosure way, this article proposes the "independence" more in line with our investors for impairment accounting information timeliness requirements. Additionally, this article also gives some reasonable suggestions in improving the application of assets depreciation accounting.