本文關(guān)鍵詞： 資產(chǎn)減值 資產(chǎn)減值會計(jì)準(zhǔn)則 相關(guān)性和可靠性　出處：《黑龍江大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：本文是以提高會計(jì)信息質(zhì)量為目的，，以探討長期資產(chǎn)減值會計(jì)準(zhǔn)則對會計(jì)信息質(zhì)量的影響為重點(diǎn)進(jìn)行研究的。本文在對IAS36和SFAS144-142、中國的CAS8及阿爾及利亞的NFAS長期資產(chǎn)減值準(zhǔn)則進(jìn)行比較研究的基礎(chǔ)上，進(jìn)一步比較研究和分析了長期資產(chǎn)減值準(zhǔn)則對財(cái)務(wù)報(bào)告信息可靠性和相關(guān)性的影響。本文研究的結(jié)論包括：首先CAS8及NFAS同SFAS144-142的差異和SFAS144-142同IAS36長期資產(chǎn)減值準(zhǔn)則的差異不是很大，主要差異體現(xiàn)在關(guān)于資產(chǎn)減值損失的確認(rèn)和關(guān)于商譽(yù)分配以及資產(chǎn)減值損失的回轉(zhuǎn)方面。但是,NFAS資產(chǎn)減值規(guī)則不太清楚的地方很多這與我國目前的環(huán)境相關(guān)的。其次，本文從財(cái)務(wù)報(bào)表信息相關(guān)性和可靠性的概念和資產(chǎn)減值規(guī)定對會計(jì)信息質(zhì)量的影響的分析，發(fā)現(xiàn)IAS36更有助于提高會計(jì)信息質(zhì)量。然而，可靠性的問題仍然存在，這讓人對資產(chǎn)減值涉及的財(cái)務(wù)信息的質(zhì)量產(chǎn)生懷疑，那么究竟是資產(chǎn)減值還是財(cái)務(wù)信息減值呢?(Emily Giannini,2007)。 為提高信息質(zhì)量，本文建議在財(cái)務(wù)報(bào)告中應(yīng)確認(rèn)歷史成本，同時(shí)以注釋或附注說明等形式披露資產(chǎn)減值信息和一些有用的信息，來幫助使用者做出較合適的經(jīng)濟(jì)決策。而不要在未來或不確定的情形下確定營業(yè)利潤，也就是營業(yè)利潤的確定因素不應(yīng)包含未來和不確定性因素。會計(jì)利潤的確定不應(yīng)該以資產(chǎn)評價(jià)為基礎(chǔ)，這樣會計(jì)利潤的含義和目的才會更有意義。
[Abstract]:The purpose of this paper is to improve the quality of accounting information, to explore the impact of long-term asset impairment accounting standards on the quality of accounting information. This paper focuses on IAS36 and SFAS144-142. China's CAS8 and Algeria's NFAS long-term asset impairment criteria on the basis of comparative study. Further comparative study and analysis of the long-term asset impairment standards on the reliability and relevance of financial reporting information. The conclusions of this study include:. First of all, the difference between CAS8 and NFAS and SFAS144-142, and between SFAS144-142 and IAS36 long-term asset impairment criteria is not very big. The main differences are in the recognition of impairment losses and in the distribution of goodwill and the return of impairment losses. However. NFAS asset impairment rules are not very clear many of which are related to the current environment of our country. Secondly. Based on the analysis of the concept of information relevance and reliability of financial statements and the impact of impairment on the quality of accounting information, this paper finds that IAS36 is more helpful to improve the quality of accounting information. The question of reliability still exists, which makes people doubt the quality of the financial information involved in the impairment of assets, so is it the impairment of assets or the impairment of financial information? Emily Gianninius. In order to improve the quality of information, this paper suggests that the historical cost should be recognized in the financial report, and the impairment information and some useful information should be disclosed in the form of notes or notes. To help users make more appropriate economic decisions. Do not determine operating profits in future or uncertain situations. In other words, the determinant factors of operating profit should not include future and uncertainty factors. The determination of accounting profit should not be based on asset evaluation, so the meaning and purpose of accounting profit will be more meaningful.
【學(xué)位授予單位】：黑龍江大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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本文編號：1454154