The Application Of Asset Inpairment Accounting Research

With the development of economy and science and knowledge constantly updated, the assets of the enterprise value also faces many uncertainties, thus emerged the asset impairment accounting. In recent years, the asset impairment problems caused the attention from all walks of life, in order to be able to provide useful decision information for the accounting information user, so the authenticity and reliability of accounting information is particularly important.At first, this paper theoretically expounds the asset impairment related theory, reviews the basic theory of asset impairment, discusses the real meaning of asset impairment, and on the basis of comparing the asset impairment loss of assets, depreciation, the relationship between the asset impairment accounting recognition, measurement, recording and disclosure has carried on the systematic discussion. On the basis of theoretical analysis, this article adopts the method of case analysis, how Xinye shares by listed companies using asset impairment accounting has made the detailed introduction, respectively from the accounts receivable, inventory, fixed assets and intangible assets, discusses the four aspects, first of all, Xinye shares how to prepare for the assets impairment provision is discussed respectively, then analyzes the asset impairment provision for Xinye stock asset quality and profit of the current period, finally respectively from recognition, measurement and disclosure three aspects analysis Xinye shares in the wild in the process of asset impairment accounting problems.The author mainly select Xinye shares from 2011 to 2013, three years of asset impairment provision for data comparison. Xin shares in 2012 mainly through make huge losses, inventory write-down and impairment of fixed assets and intangible assets depreciation reserves, increase the losses of 2012 lines, expected return through asset impairment losses during the period of the future, the disposal of long-term assets write-down costs, reduce the book value of fixed assets depreciation less etc. In such a way that can turn a profit in 2013. Due to Xinye shares in 2010, 2011, 2012, has for three consecutive years of losses, if still cannot reverse losses in 2013, will be forced to cancel or to a new three board, it for the shareholders and management of listed companies is the most don’t want to happen, so Xinye shares will be through a variety of ways to increase revenue, reduce the loss. Through research, this article discovered the Xinye stock asset impairment there are some problems, these problems are also revealed the insufficiency of the code of conduct, but also exposed the shortcomings in the company’s internal management. Finally, the article put forward the application of asset impairment accounting of listed companies in China countermeasures, prompted the regulation of asset impairment loss back to be more perfect, make more accurate to determine the recoverable amount of assets, and improve the enterprise internal management and external environment of advice.