資產減值會計的國際比較與分析
摘 要：隨着我國經濟業務的複雜程度逐漸增加，以及會計界對於謹慎性原則逐步深入地貫徹與運用，企業資產減值準備的計提問題日益受到企業內外部人士的關注。財政部於2006年初發布了《企業會計準則第8號——資產減值》，關於新資產減值會計準則的頒佈引發了會計界對資產減值會計處理問題的關注，其中對資產減值做出的規定進1步規範了我國在資產減值跡象的'判斷、可收回金額的計量、資產組的認定等問題上的處理，體現了與國際會計準則的接軌。
本文首先討論了資產減值會計準則制定的背景與歷史沿革，然後分別從基礎理論與實務操作兩個方面對IASB和FASB對於資產減值的相關準則與我國新準則進行了比較與分析。具體來說，基礎理論方面主要從資產減值確認跡象和確認標準兩點進行比較與分析；實務操作方面分別按照減值計量標準、減值轉回、披露的順序進行了比較與分析。.在此基礎上，分析了我國新準則中有關資產減值在實際操作中的難點，以期對我國資產減值會計的發展和完善有所裨益。
關鍵詞：資產減值；會計準則；比較；計量；披露
INTERNATIONAL COMPARISON AND ANALYSIS FOR ASSETS IMPAIRMENTS ACCOUNTING
Abstract: With the gradually increasing complexity of the economic activities in our nation and deeper understanding plus using of Conservation Principle in accounting field, the problem of assets impairment begins to draw more attention from both inside and outside of a corporation. Issued by the Finance Ministry in 2006,“Accounting Standards for Business Enterprises No.8, allowances for assets impairment”has draw great attention about it from around accounting field, and has made a further step in the indication for impairment, calculation of recoverable amount, and recognition of asset unit. The issuance of the Standard has shown a trend of similarity of the accounting standards of our nation with the International Accounting Standards.
This paper firstly discusses the background and the historical development for accounting principle about “allowance for assets impairment” , and then compares the main differences among the standards for assets impairment of FASB,IASB and our nation, and the differences between the current standards from primary theory and practice the two aspects; Then it compares and analysis difference according to confirmation evidence plus confirmation standard; as to practical operation ,it compares and analysis these differences according to measurement standard, recovery plus disclosure. Furthermore, it points out the difficults of new accounting standard through implementation in details. The author is in the hope that this paper can help for the development of assets impairment accounting in our country.
Keywords: impairment of assets; accounting standards ; comparison; measurement ; disclosure
