Application Of Cost Method In JX Production Line Impairment Test Evaluation

In the process of modern economic development,the business situation of the enterprise affects the development of the national economy.Asset as the lifeblood of the enterprise,its value changes largely determine the business efficiency of the enterprise.The value of long-term assets has become a financial information users a major concern.In the context of the need for accurate measurement of asset value,asset impairment accounting is born.However,because the enterprises in the asset impairment accounting practice often use earnings management mean for profit manipulation,asset provision for impairment is a tools of earnings management specific performance.Therefore,how to objective and fair reflect the true value of the assets,for the existence of the signs of impairment of the assets of the recoverable value of how objective measurement,has become a new academic research goalsIn this context,by the virtue of the assessment industry in the valuation of technical expertise and industry independence and so on,making the asset assessment business to participate in the process of accounting,and thus the birth of the financial report for purpose of assets valuation business,Asset impairment test evaluation is one of the important assessment areas.The issuance of the evaluation guidelines regulates the operational requirements of the impairment test assessment business and provides a solid institutional basis for the business in this area.The impairment test assesses the metering process for impairment accounting,in the basic theory of assessment,is subject to the dual specification of accounting and asset evaluation.In addition,since the impairment test evaluation business is still in the development stage,the revision of the "assessment guide" was imperfect,in the practical operation can be felt in the accounting and evaluation of key elements between the convergence of a certain problem.There are some controversies in terms of valuation object definition,value type selection,and application of assessment methods.The most prominent of these is the controversy over the use of the cost method in the Assessment Guide.This paper is based on the case study,and analyzes the cost method in the evaluation of asset impairment test,whether it can be selected,and finally gives some suggestions and some improvements,Contribute to a more standardized development assessment business in practice.