Analysis Of Assets Impairment Accounting Issues Based On Uncertainty

As the capital market develops continuously, companies which have gone public draw more and more attention. Under the accounting objective of the valuable decision making viewpoint, accounting information has been provided to investors for the valuable decision-making. Rather than the balance of the asset’s account under the principle of Historical cost, the invertors pay close attention to the real value of the assets. Because of the strong outside force that the investors pursue the valuable decision-making accounting information and the inherent force that enterprise evade the risk for uncertain economy environment, assets impairment has been widely used to effectiveness of accounting information."Accounting Principles for Enterprises", which was published in2006, provide assets impairment with normative basis. The situation of earnings management by listed company has largely reduced, but still, there is some uncertainty which reduces the effectiveness of the real and fair accounting information.The article summarizes some theories and policies related to the asset impairment. Then it comes to the comparison of international principles on the asset impairment, and lists different options of international principles. After that, the problems of the asset impairment accounting principle in China are analyzed, and the uncertainties of our assets impairment accounting principles on recognition and measurement are displayed. Last, it raises some suggestions and instructions, such as further improve the accounting principles in order to stop earnings management and improve the moral level of accounts and enhance professional judgment ability of accountants.