Title: Comparison of Asset Impairment and Accounting Treatment
Abstract:
In the highly competitive market environment, enterprises are facing the risks and u-ncertainties more and more, only the historical cost accounting has not reflect the t-rue situation of enterprise assets. Conform to this situation, impairment of assets ca-me into being and with the development of society and continue to mature and im-prove. Provision reasonable asset impairment, for enterprises to avoid risks and imp-rove the quality of accounting information has an important role. Accounting standa-rds, the balance sheet date, the majority of assets for impairment testing, if there s-hould be an impairment Provision for impairment and impairment losses included i-n current profit and loss. Different accounting treatment of asset impairment is diffe-rentiated. This paper focuses on asset impairment related to the accounting standar-ds, measurement of various assets impairment to confirm the contents of the impair-ment provision way back to the issue and whether to allow a comparative analysis and different asset impairment accounting and analysis.
