Asset Impairment Criteria Problem Research

With the integration of the global economy, The living environment has also undergone greatchanges. Rapid scientific and technological development and is widely used in various fields,greatly reducing the life of the business machinery and equipment; dramatic changes in financialmarkets, which have exacerbated the uncertainty of production and operation, making theimpairment has always been.China's accounting business become more complex, investors, creditors and other users offinancial statements on the quality of accounting information put forward higher requirements. Tobe more fair, and truly reflect the condition of the assets and financial results, the Ministry ofFinance in2006, was formally promulgated by the Accounting Standards for Enterprises No.8-Impairment of Assets ", conducted a comprehensive specification for asset impairment accounting.This guidelines is the development of the times, our country on the basis of national circumstances,and efforts with the international accounting standards under the asset impairment criteria anddevelopment with Chinese characteristics.This article is divided into five parts. It describes the emergence and development of the assetimpairment criteria, compared with international accounting standards and in-depth analysis of assetimpairment criteria for its implementation and impact. This article that our asset impairment criteriafor confirmation of the impairment of assets, measurement, reversal and disclosure of relevantinformation to re-do a more complete specification, there are still some problems in implementation.Finally, part of the problems in the implementation process is proposed to further improve our assetimpairment criteria countermeasures.