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来源：百度知道 编辑：UC知道 时间：2024/05/22 13:26:53
当今市场经济环境下，由于科学技术日新月异，资产减值成为所有企业经常发生的事项之一。随着资产减值事项影响面的扩大及资产减值事项对企业经营影响程度的加深，资产减值会计受到国内外越来越多理论研究者和实务工作者的关注。会计计量一直是财务会计领域的核心问题，在资产减值会计中,对有关资产确认减值损失之后，就要面对如何对减值资产进行后续计量的问题，特别是，如何在各种计量属性中进行选择，成为至关重要却又相当困难的问题。我国2006年新颁布的会计准则借鉴了国际会计准则的做法，采用了可收回金额的概念，重新引入公允价值,并对可收回金额的计量做出了具体规定，它为规范企业的资产减值计量行为，提高会计信息质量奠定了制度基础。然而，新资产减值会计准则的实施对实务界而言是重大变革，资产减值的计量涉及一系列难题，因此， 在这一现实背景下，对资产减值会计计量属性问题的研究，如公允价值等属性在会计计量中合理运用，对规范企业行为、提高会计信息质量具有重要的意义。
资产减值会计计量问题研究的滞后事实上已经阻碍了我国资产减值会计理论和实务的发展, 因此,本文的研究试图从资产减值计量属性上着手,重点分析了资产减值的经济性质，并从存货、非流动资产、金融资产、生物资产、建造合同形成的资产、递延所得税资产等方面分析了资产减值的计量属性选择和运用及应注意的问题。,希望可以为资产减值会计计量的实务操作提出一些切实可行的建议。
In today's market economy, environment, science and technology as a result of asset impairment for all business matters of a recurring one. As a matter of the impact of asset impairment and asset impairment of the expansion of the business issues of deepening the impact of asset impairment accounting theory are at home and abroad more and more researchers and practitioners attention. Accounting measurement has been the core of the field of financial accounting issues, accounting for impairment of assets, the assets after the impairment loss is recognized, we're faced with how to follow-up measurement of impairment of assets, in particular, how the various measures choose Properties, it is very difficult to become a crucial issue. In 2006 China's new accounting standards promulgated by the International Accounting Standards from the practice, adopted the concept of recoverable amount, re-introduction of fair value, and the measurement of recoverable amount made specific p