...论文 关键词：资产减值，可回收金额，资产减值转回，盈余管理 [gap=1480]Key Words: impairment of assets, recoverable amount, back impairment of assets, earnings management ...
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对资产减值会计确认与计量问题的思考 财务会计毕业论文格式范文_论文天下 关键词：资产减值；可收回金额；确认；计量 [gap=1616]Key words：Assets Impairment；Recoverable Amount；Recognition；Measurement
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以资产减值为例，会计准则中规定，当企业资产的账面价值低于资产可收回价值（recoverable amount），企业应该确认资产减值损失。对可能存在减值的资产确定其可收回价值并与资产的账面价值进行比较确定资产的减值损失。
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the recoverable amount 可收回金额
initial recoverable amount 最初追索金额
In addition, it is difficult to calculate the recoverable amount now in China, so listed companies also have some space for earnings management. As a result, the users of accounting information cannot understand the company’s financial condition and operating results accurately.
在会计实务中,尽管很多上市公司都大量计提或转回了资产减值准备,却很少披露资产可收回金额的计量方法,这为上市公司利用资产减值进行盈余管理留下了空间,不利于会计信息使用者了解公司的财务状况和经营成果。
参考来源 - 资产减值准则对上市公司盈余管理的影响研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Article 2 the term "asset impairment" means that the recoverable amount of an asset is lower than its carrying amount.
第二条资产减值，是指资产的可收回金额低于其账面价值。
Article 2 the term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.
第二条资产减值，是指资产的可收回金额低于其账面价值。
Article 6 Where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.
第六条资产存在减值迹象的，应当估计其可收回金额。
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