Baby大太阳
On February 15, 2006, the People's Republic of China issues new accounting principle of enterprises. It has changed greatly in all respects compared with current accounting criteria of enterprises, especially in the recognition time,the scope and the masurement of impairment provision of assets. In order to standardize the recognition, measurement and disclosure of relevant information of the impairment provision, the new criterion adds the principle of No.8 Asset Impairment Loss. Asset impairment loss means that the recoverable amount of asset is lower than the book value. By detailed comparison and analysis of the new and the old accounting principles, this article defines the difference between them, strengthens the understanding of new principle, and shows the relationship of the new principle and the old one through research on the measurement of asset impairment loss in both the two principles . Based on new characteristics of asset impairment in current principle, this article focuses on the effects on profit of enterprises by utilising the impairment provision through the implementation process of the new accounting principle.
雪梨的天空shelly
February 15, 2006, The People's Republic of China promulgated new corporate accounting standards, with the existing businesses in all aspects of accounting standards, compared to great changes have taken place, mainly reflected in the provision for impairment of the recognition time, the scope of accrual , provision for the amount of calculation and accounting and so on. Impairment of assets in order to regulate the recognition, measurement and disclosure of relevant information, the new guidelines to increase the "Accounting Standards for Enterprises No. 8 - Impairment of assets" criterion, Impairment of Assets is the asset's recoverable amount is below its book value of this paper, through impairment of assets of the old and new accounting standards, accounting for a detailed comparison and analysis,A clear distinction between them to enhance the understanding of the new guidelines, and impairment of assets by the old and new accounting standards, accounting research, both old and new accounting standards reveal the association between accounting, focusing on the impairment of assets under the current guidelines of the new features of to analyze the implementation of the existing accounting standards for impairment of the enterprises use the profit impact of regulation.
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