Study On The Improvement Of Relevant Issues In Assets Impairment Appraisal

Enterprise is the major in the modern social and economic life, with the processes of economic globalization, coupled with the application of network technologies to accelerate the transfer of management information, the impact of the business community is no longer confined to one part of region. Asset is basis for enterprises’survival and development,in this context, global accounting information users concerned about the changes in value of assets specially more and more.Meanwhile, with the rapid development of capital markets,objectives of financial accounting turn to provide decisioned useful information from attending the manager’s fiduciary duty gradually. No wonder,financial information reporting model trip from the "cost concept" to "values". Therefore, the role of accurate measurement of the value of assets in Accounting has become increasingly important in considering the principles of prudence and relevance of asset impairment accounting emerged.Use of fair value and the present value of the quality of accounting information to make a great contribution to the correlation in asset impairment accounting, but in practice of accounting for impairment of assets, impairment of assets companies often use manipulation to achieve profits it regulates how much profit purposes. So, How to reflect the true value of the assets scientifically, and measured the fair value and the present value objectively is a trouble for accounting. It is in this context, asset impairment assessment of business services accounting measurement of asset impairment was born. Needless to say, the value of valuation techniques has a unique professional advantage in defining aspect, and this advantage is also prompting assessment measure is licensed to help industry accounting, financial reporting formed for the purpose of asset valuation.In November2007, China Appraisal Society released a " report for the purpose of financial assessing Guide," publishing of this guide will promote a wide range of financial reports for the purpose of asset valuation business development in our country, and it will become an important documents in China’s industry accounting asset evaluation for measurement of the fair value,meanwhile,it also provided a theoretical guidance for asset valuation different from traditional business.Despite the introduction of assessment guidelines, which greatly promoted the impairment assessment of business conduct, however, unlike conventional assessment of impairment assessment, which is based on the theory of impairment accounting carried out by the accounting and evaluation of the dual constraint specification,This assessment requires an assessment of both the business person on a deep understanding of accounting measurement, but also solve the problem of convergence between the key elements of accounting and evaluation. In short, the theory and practice of asset impairment assessments are still in the exploratory stage, appearing in a number of practical problems and lacking of discussion in theory.In this background, this paper analyzes the theory from the study a number of issues facing asset impairment assessment and gives the appropriate recommendations to the recommendations and made case for the application and verification last. This paper is divided into five parts, the first part is an introduction, it evolved from the accounting for impairment of assets at home and abroad to participate in the accounting measurement aspects of asset evaluation of this paper describes the background, and describes the focus on asset impairment assessment theory and practice of accounting and asset valuation two disciplines in detail,finally,It recalled the domestic and foreign research results on accounting and accounting impairment and the impairment assessment. The second part is related to asset impairment assessment theory, it reviews the changes and asset impairment accounting Involved in assessing impairment accounting origins firstly, and detailed descriptions of the impairment assessment and impairment accounting to assess three key elements corresponding to the object, the value of the type and evaluation methods, and evaluation of the impairment accounting origins participation, and detailed descriptions of the corresponding assessed for impairment and impairment accounting The third part will be starting about three key elements of the impairment assessment and analysis of current problems encountered in practice are assessed for impairment is evaluated difficult to define, difficult to value the type of application is limited selection and evaluation methods,and explore and study the reasons for the formation of these issues.The fourth part of it made several recommendations to solve the problem of assessing impairment, from accounting standards and evaluation criteria system of two angles The fifth part is a case of application of Article,It is the practical application of the recommendations of the fourth part of a proposal to verify the feasibility and necessity. The last part is a summary and outlook article summary and outlook, summarized in-depth understanding of the importance of evaluating the elements of practical guidance and further proposed future direction of asset impairment assessment business.