On the problems and countermeasures of accounting of assets impairment of chinese enterprises 中國企業(yè)資產減值會計存在的問題及對策
Accounts of assets 資產臺帳
Long - lived asset impairment has been of particular interest to regulators , academics , managers and business press , which is mainly because that long - lived assets usually have enormous amounts , and their impairment would have great impact on the book value of assets , accounting earnings and market returns , furthermore , accounting of asset impairment ca n ' t depart from estimates and forecasts , which allows firms to use the judgments to manage earnings 長期資產減值是準則制定機構、會計理論界、企業(yè)管理者和商業(yè)媒體都很關心的問題,主要是因為長期資產數(shù)額巨大,其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響,而且其會計處理離不開估計和預測,企業(yè)可能會利用各種判斷進行盈余管理。