资产减值会计问题研究

资产减值是一种非正常的资产账面价值的减少,这种价值减少是由于除人为毁损、自然灾害损毁以外的企业不能控制的外部环境的变化所导致;资产减值是资产(账面价值)转化为费用(或损失)的一种特殊形式,它将导致费用(或损失)的增加,资产账面价值的减少;确认资产减值的依据仍然应是财务报表要素的确认标准,而不仅仅是资产的定义和谨慎性原则;只有资产减值的永久性原则和可能性原则才符合财务报表要素的确认标准之一:未来经济利益很可能流入或流出企业的可能性。

On Asset Impairment Accounting

Asset impairment is an unnatural decrease of asset book value , which is caused by external environmental changes except artificial and natural calamity damages that enterprises can't control; asset impairment is a special form through which assets (book value ) transform into expenses; the basis of recognizing asset impairment should be still the recognition principle of the financial statement elements, which is not only the asset definition and prudence principle; only the permanence principle and possibility principle of asset impairment conform to one of the recognition principle of financial statement elements: the possibilities of future economic benefits flowing into or from the enterprises.