资产减值会计准则
《企业会计准则第8号——资产减值》及其指南、讲解2008.doc
企业会计准则第8号——资产减值第一章总则第一条为了规范资产减值的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。
第二条资产减值，是指资产的可收回金额低于其账面价值。
本准则中的资产，除了特别规定外，包括单项资产和资产组。
资产组，是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。
第三条下列各项适用其他相关会计准则：（一）存货的减值，适用《企业会计准则第1 号——存货》。
（二）采用公允价值模式计量的投资性房地产的减值，适用《企业会计准则第3 号——投资性房地产》。
（三）消耗性生物资产的减值，适用《企业会计准则第5 号——生物资产》。
（四）建造合同形成的资产的减值，适用《企业会计准则第15号——建造合同》。
（五）递延所得税资产的减值，适用《企业会计准则第18 号——所得税》。
（六）融资租赁中出租人未担保余值的减值，适用《企业会计准则第21 号——租赁》。
（七）《企业会计准则第22 号——金融工具确认和计量》规范的金融资产的减值，适用《企业会计准则第22 号——金融工具确认和计量》。
（八）未探明石油天然气矿区权益的减值，适用《企业会计准则第27 号——石油天然气开采》。
第二章可能发生减值资产的认定第四条企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。
因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。
第五条存在下列迹象的，表明资产可能发生了减值：（一）资产的市价当期大幅度下跌，其跌幅明显高于因时间的推移或者正常使用而预计的下跌。
（二）企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化，从而对企业产生不利影响。
（三）市场利率或者其他市场投资报酬率在当期已经提高，从而影响企业计算资产预计未来现金流量现值的折现率，导致资产可收回金额大幅度降低。
（四）有证据表明资产已经陈旧过时或者其实体已经损坏。
【免费下载】企业会计准则第8号资产减值
企业会计准则第8号——资产减值第一章总则第一条为了规范企业资产减值的会计处理和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。
第二条资产减值，是指资产的可收回金额低于其账面价值。
本准则中的资产，除了特别规定外，包括单项资产和资产组。
资产组是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。
第三条下列各项适用其他相关会计准则：㈠存货的减值，适用《企业会计准则第1号――存货》。
㈡采用公允价值计量模式计量的投资性房地产的减值，适用《企业会计准则第3号――投资性房地产》。
㈢消耗性生物资产的减值，适用《企业会计准则第5号――生物资产》。
㈣建造合同形成的资产的减值，适用《企业会计准则第15号――建造合同》。
㈤递延所得税资产的减值，适用《企业会计准则第18号――所得税》。
㈥融资租赁中出租人未担保余值的减值，适用《企业会计准则第21号――租赁》。
㈦《企业会计准则第22号――金融工具确认和计量》规范的金融资产的减值，适用《企业会计准则第22号――金融工具确认和计量》。
㈧未探明矿区权益的减值，适用《企业会计准则第27号――石油天然气开采》。
第二章可能发生减值资产的认定第四条企业应当在会计期末判断资产是否存在可能发生减值的迹象。
因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。
第五条存在下列迹象的，表明资产可能发生了减值：（一）资产的市价当期大幅度下跌，其跌幅明显高于因时间的推移或者正常使用而预计的下跌。
（二）企业经营所处的经济、技术或法律等环境以及资产所处的市场在当期或将在近期发生重大变化，从而对企业产生不利影响。
（三）市场利率或者其他市场投资回报率在当期已经提高，从而影响企业计算资产预计未来现金流量现值的折现率，导致资产可收回金额大幅度降低。
（四）有证据表明资产已经陈旧过时或其实体已经损坏。
（五）资产已经或者将被闲置、终止使用或者计划提前处置。
资产减值损失会计准则
资产减值损失会计准则是指企业在进行资产减值测试后，如果发现资产的账面价值高于其实际可收回价值，就需要计提资产减值损失，并在财务报表中进行披露的规定。
具体来说，资产减值损失会计准则要求企业在以下情况下进行资产减值测试：
1. 资产账面价值与其可收回价值之间存在明显差异；
2. 资产的市场价值发生了重大变化；
3. 企业经营环境发生了重大变化。
如果资产的账面价值高于其实际可收回价值，企业就需要计提资产减值损失，并在财务报表中进行披露。
资产减值损失会计准则的目的是为了确保企业财务报表的真实性和准确性，同时也是为了保护投资者的利益。
需要注意的是，资产减值损失会计准则只是对资产减值测试和计提资产减值损失的规定，并不涉及具体的资产减值测试方法和计提标准，具体的测试方法和计提标准需要根据企业的实际情况和行业惯例进行制定。
资产减值的会计处理与准则
资产减值的会计处理与准则资产减值是会计中一个重要的概念和处理方法。
在企业经营过程中，由于各种原因，资产价值可能会受到损失，而准确计量资产的价值对于企业决策和财务报告都有重要影响。
本文将结合会计准则，详细讨论资产减值的会计处理方法。
一、资产减值的定义资产减值是指企业中某些资产的价值低于其账面价值的情况。
通常来说，资产减值是由于其预期未来的现金流量无法弥补其账面价值所导致的。
资产减值的出现可能是由于市场、经济、技术或者法律等内外部因素引起。
资产减值的处理要遵循相应的会计准则，以确保财务报告的真实性和可比性，为企业经营决策提供准确的信息。
二、资产减值的会计准则不同国家和地区可能会有不同的资产减值会计准则。
以下将介绍国际会计准则（IFRS）下的资产减值处理。
1. 准备准则按照IFRS的要求，企业应当在每当其资产价值出现减值迹象时进行准备准则测试。
准备准则测试分为两个层次：个别准备风险和整体准备风险。
个别准备风险是指企业应当对某些特定的资产进行准备准则测试，以确定其是否出现减值。
这通常适用于非金融资产，如无形资产、固定资产等。
整体准备风险是指企业应当对整体的账户或组合进行准备准则测试，以确定其是否出现减值。
整体准备通常适用于金融资产，如应收账款、股权投资等。
2. 减值准备减值准备是指企业根据准备准则测试结果，对减值资产进行相应的减值计提。
减值计提应当体现在企业的资产负债表和损益表中。
减值计提金额的确定需要考虑多个因素，如资产的预期未来现金流量、资产的市场价值、抵押物价值等。
企业应当根据相关的准则和方法进行计算和决策。
3. 减值撤销如果资产减值原因消除或减轻，企业可以撤销之前计提的减值准备。
减值撤销应当符合会计准则的相关规定，以保证财务报告的准确性。
三、资产减值的会计处理方法资产减值的会计处理方法可以根据资产种类和具体情况的不同而有所差异。
下面将就几种常见的资产减值处理方法进行介绍。
1. 含义转移法含义转移法是指资产减值发生时，企业将该资产的账面价值转移到利润表中，进行损失的确认。
国际会计准则第36号 资产减值【外文翻译】
外文翻译外文题目International Accounting Standard外文出处London：Cambridge University Press外文作者International accounting committee原文：International Accounting Standard 36 , Impairment of Assets ObjectiveIAS 36 prescribes procedures to ensure that assets are carried at no more than their recoverable amount. The standard specifies when impairment losses are to be recognized and the conditions under which such losses should be reversed. IAS 36 also provides guidance on required disclosures.ScopeIAS 36 specifically scopes out the impairment of certain assets for which guide inventories (IAS 2), assets arising from construction contracts (IAS 11), deferred tax assets (IAS 12), assets arising from employee benefits (IAS 19), financial assets that are within the scope of IAS 39.DefinitionsImpairment refers to the book value of assets exceeds its recoverable amount, to determine whether the impairment of assets, assets may have occurred should be based on some signs of impairment, if there is any indication, companies should conduct a formal estimate of its recoverable amount .Identifying an asset that may be impairedAccording to IAS 36, an asset is impaired if its carrying amount is greater than its recoverable amount. IAS 36 requires that, at each balance-sheet date, an organization must assess whether there are any indications that assets may be impaired. If an indication of impairment exists, the organization is required to estimate the recoverable amount of the asset. Note that with respect to requirements for measuring recoverable amounts (P18–57), and the general requirements for reversing animpairment loss (P109–116), the standard uses the term “assets”; notwithstanding, the requirements apply both to individual assets and to cash-generating units.Fair value less costs to sellParagraphs 25 to 29 provide guidance on determining an asset’s fair value les s costs to sell.Paragraph 25 states “the best evidence of an asset’s fair value less costs to sell is a price in a binding sale agreement in an arm’s length transaction, adjusted for incremental costs that would be directly attributable to the disposal o f the asset.” In the absence of a binding sales agreement, for an asset that is traded in an active market, fair value less costs to sell is the asset’s market price less the costs of disposal. If there is no active market for the asset, the entity uses the best information available. Value in useTo estimate the value in use of an asset, an entity first estimates the future net cash flows to be derived from the asset’s use and ultimate disposal, and then applies the appropriate discount rate to those future cash flows.Paragraph 30 stipulatesthe following elements shall be reflected in the calculation of an asset’s value in use(a) an estimate of the future cash flows the entity expects to derive from the asset;(b) expectations about possible variations in the amount or timing of those future cash flows;(c) the time value of money, represented by the current market risk-free rate of interest;(d) the price for bearing the uncertainty inherent in the asset; and(e) other factors, such as illiquidity, that market participants would reflect in pricing the future cash flows the entity expects to derive from the asset. Estimates of future cash flows include (P39 and 52)a)projections of cash inflows from the continuing use of the assetb) projections of cash outflows incurred to generate the inflows from continuinguse that can be directly attributed, or allocated on a reasonable and consistent basis, to the assetc) net cash flows, if any, to be received (or paid) for the disposal of the asset at the end of its useful life (the amount that an entity expects to obtain from the disposal of the asset in an arm’s-length transaction between knowledgeable, willing parties, after deducting the estimated costs of disposal)The discount rates used to determine value in use must be pre-tax rates that reflect both the time value of money and the risks specific to the asset for which the future cash flow estimates have not been adjusted (P55).Cash flow projections should be based on reasonable and supportable assumptions about the economic conditions that will exist over the remaining useful life of the asset, with greater weight being given to external evidence. An entity should use the most recent budgets and forecasts, which are presumed to not go beyond five years. Beyond five years, an entity extrapolates from the earlier budgets, using a steady or declining growth rate not to exceed the long-term average growth rate for the products, industries, or countries in which.Paragraph 34 requires that management examine the causes of differences cash-flow projections and actual cash flows current cash-flow projections are based are consistent with past actual outcomes. Estimates of future cash flows exclude cash flows that relate to:future restructurings to which the entity is not yet committed (P44) improving or enhancing the asset’s performance (P44) financing activities (P50) income tax receipts or payments (P50)Recognizing and measuring an impairment lossIndividual assets other than goodwillFor individual assets other than goodwill, the requirements are laid out in paragraphs 58 to 64. An impairment loss must be recognized whenever an asset’s recoverable amount is less than its carrying amount (P59). Paragraph 60 requires that the impairment loss be recognized immediately as an expense in the income statement, subject to one exception, asset is carried at a revalued amount inaccordance with another standard. For asset is accounted for under the revaluation model in IAS 16 Property, Plant and Equipment or IAS 38 Intangible Assets, any impairment loss of the revalued asset would be treated as a revaluation decrease in accordance with that other standard. After the recognition of an impairment loss, the amortization expense for the asset is adjusted in future periods to allocate the asset’s revised carrying amount, less its residual value (if any), on a systematic basis over its remaining useful life (P63).Cash-generating unitsRecoverable amounts should be estimated for individual assets, if possible. However, if it is not possible, an entity must determine the recoverable amount of the cash-generating unit to which the asset belongs (P66). To begin this process, judgment is used to determine the smallest group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Once the asset’s cash-generating unit has been determined, the recoverable amount of the cash-generating unit is estimated based on the guidance already discussed. To determine how to define cash-generating units, an entity considers various factors including how management monitors the entity’s operations (such as by product lines or geographic areas) or how they make decisions about continuing or disposing of the entity’s assets and operations. If an active market exists for the output produced by an asset or group of assets, that asset or group of assets is identified as a cash-generating unit (P70).Paragraph 72 requires that cash-generating units be “identif ied consistently from period to period for the same asset or types of assets, unless a change is justified.”GoodwillIAS 36 acknowledges that goodwill acquired in a business combination sometimes cannot be allocated on a non-arbitrary basis to individual cash-generating units, but only to groups of cash-generating units. This is reflected in paragraph 80, which requires goodwill to be allocated to each of the acquirer’s cash-generating units (or groups of cash-generating units) that are expected to benefit from the synergies of the business combination, regardless of whether other assets or liabilities of theacquire are assigned to those units (or groups of units). Each unit (or group of units) to which the goodwill is allocated must represent the lowest level at which the goodwill is monitored for internal management purposes. In addition, the unit (or group of units) cannot be larger than an operating segment determined under IFRS 8 Operating Segments.Paragraph 90 specifies that a cash-generating unit to which goodwill has been allocated must be tested for impairment annually, and whenever there is an indication of potential impairment. If the recoverable amount of the unit exceeds its carrying amount, the unit and the goodwill allocated to that unit are considered not to be impaired. However, if the carrying amount of the unit exceeds the recoverable amount of the unit, the entity must recognize an impairment loss.Note that the impairment testing of cash-generating units must also consider the corporate assets that can be allocated to the cash-generating unit or group of units under review, as specified in paragraph 102. Corporate assets are assets other than goodwill that do not generate cash inflows independently of other assets or groups of assets and their carrying amount cannot be fully attributed to the cash-generating unit under review. Examples would include group or divisional assets such as a headquarters or divisional building, EDP equipment, or a research centre.The impairment loss on a cash-generating unit is allocated to reduce the carrying amount of the assets of the unit (or group of units) in the following manner (P104): first, reduce the carrying amount of any goodwill that was allocated to the unit (or group of units)second, reduce the carrying amounts of the other assets of the unit (or group of units) pro rata on the basis of the carrying amount of each asset These reductions in carrying amounts are recognized in the same way as impairment losses on individual assets (that is, in accordance with paragraph 60, discussed above). When allocating an impairment loss to the assets in a cash-generating unit, the carrying amount of an asset should not be reduced below the highest of its fair value less costs to sell (if determinable), its value in use (if determinable), and zero. The amount of any unallocated impairment loss that results is applied pro rata to the other assets of theunit (group of units) (P105).Reversal of an impairment lossReversal of an impairment loss for goodwill is prohibited (P124). The logic behind this relates to the fact that if goodwill has previously been impaired and then is regenerated, it is essentially “new” goodwill. This would be considered an internally generated intangible. which cannot be recognized as per IAS 38.For assets or cash-generating units other than goodwill, the requirements for reversing a previously recognized impairment loss follow the same approach as for the identification of impairments. At the end of each reporting period, the entity assesses whether there is an indication that an impairment loss may no longer exist, or may have decreased. Paragraph 1 specifies the minimum external and internal sources of information that are to be considered in assessing the potential of reversal in impairment; these factors parallel those that were listed under paragraph 12 to originally assess whether there has been an impairment loss (for example, changes in market value, environment or interest rates, or better than expected performance).If a potential reversal in impairment is indicated, the recoverable amount of the asset or unit is estimated (P110). If there has been a change in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognized, the carrying amount of the asset is increased to its recoverable amount (P114). However, the increased carrying amount of an individual asset due to reversal should not be more than the carrying amount that would have been determined (net of amortization) if no impairment loss had been recognized for the asset in prior years (P117).Paragraph 119 requires that the reversal of an impairment loss be recognized immediately a income in the income statement unless the asset is carried at a revalued amount in accordant with another standard (consistent with the treatment of impairment losses, the reversal of such a loss is treated as a revaluation increase in accordance with that other standard). After a reversal of an impairment loss is recognized, amortization is adjusted for future periods (P121).A reversal of an impairment loss for a cash-generating unit is allocated to the assets ofthe unit, other than goodwill, pro rata with the carrying amounts of those assets. These increase in carrying amounts are treated in the same manner as reversals of impairment losses for individual assets (that is, recognized in accordance with paragraph 119) (P122).When allocating a reversal of an impairment loss to the assets in a cash-generating unit, the carrying amount of an asset should not be increased above the lower of its recoverable amount (if determinable) and the carrying amount that would have been determined (net of amortization) if no impairment loss had been recognized for the asset in prior periods. The amount of any unallocated amount that results is applied pro rata to the other assets of the u (except for goodwill) (P123).As a final point in this section, paragraph 116 explains that an asset’s value in use may become greater than its carrying amount simply because the present value of future cash inflows increases as they become closer. However, the service potential of the asset hasn’t changed and, accordingly, no reversal of impairment is recognized based on this “unwindin g of discount.”Foreign source：London：Cambridge University Press，2008 ：140-155译文：国际会计准则第36号资产减值（一）目的本准则的目的是，规定企业用以确保其资产以不超过可收回价值的金额进行计量的程序。
资产减值损失会计准则
资产减值损失会计准则摘要：1.资产减值损失的定义和含义2.资产减值损失的会计处理规定3.资产减值损失的计算方法4.资产减值损失的影响和应用实例5.资产减值损失与会计准则的关系正文：一、资产减值损失的定义和含义资产减值损失是指企业在资产账面价值高于其可收回金额时，按照可收回金额与账面价值之间的差额确认的损失。
简单来说，就是当一个资产的价值低于其账面价值时，企业需要确认这部分损失。
资产减值损失主要涉及长期性资产，如固定资产和无形资产等。
二、资产减值损失的会计处理规定根据我国会计准则，企业需要对资产减值损失进行计提和确认。
具体会计处理规定如下：1.资产减值损失的计提：企业应当在每个会计期间对资产进行减值测试，如有减值迹象，则需要计提资产减值损失。
2.资产减值损失的确认：企业在计提资产减值损失后，需要确认这部分损失，并计入当期损益。
3.资产减值损失的转回：一旦确认的资产减值损失在以后的会计期间可以转回，应当在当期损益中转回。
三、资产减值损失的计算方法资产减值损失的计算方法主要涉及可收回金额的确定。
可收回金额是指资产预计未来现金流量现值与公允价值扣除处置费用两者中的较高者。
企业需要根据资产的性质和实际情况，选择合适的方法计算可收回金额，从而确定资产减值损失。
四、资产减值损失的影响和应用实例资产减值损失对企业的财务状况和经营业绩具有重要影响。
一方面，资产减值损失会减少企业的资产价值，影响企业的资产负债结构；另一方面，资产减值损失会减少企业的利润总额，影响企业的盈利能力。
以下是一个应用实例：假设一家公司拥有一项固定资产，原价为100 万元，已计提折旧为30 万元，当前市场价值为60 万元。
由于市场环境变化，该资产预计未来现金流量现值为50 万元。
那么，该资产的可收回金额为50 万元，资产减值损失为10 万元（60 万元- 50 万元）。
企业需要确认这部分损失，并计入当期损益。
五、资产减值损失与会计准则的关系资产减值损失是会计准则规定的一种损失，主要用于衡量企业资产价值的减值情况。
企业会计准则第8号资产减值应用指南
企业会计准则第8号资产减值应用指南一、估计资产可收回金额应当遵循重要性要求企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。
资产存在减值迹象的，应当进行减值测试，估计资产的可收回金额。
在估计资产可收回金额时，应当遵循重要性要求。
（一）以前报告期间的计算结果表明，资产可收回金额显著高于其账面价值，之后又没有发生消除这一差异的交易或者事项的，资产负债表日可以不重新估计该资产的可收回金额。
（二）以前报告期间的计算与分析表明，资产可收回金额相对于某种减值迹象反应不敏感，在本报告期间又发生了该减值迹象的，可以不因该减值迹象的出现而重新估计该资产的可收回金额。
比如，当期市场利率或市场投资报酬率上升，对计算资产未来现金流量现值采用的折现率影响不大的，可以不重新估计资产的可收回金额。
二、预计资产未来现金流量应当考虑的因素和采用的方法（一）预计资产未来现金流量应当考虑的主要因素1.预计资产未来现金流量和折现率，应当在一致的基础上考虑因一般通货膨胀而导致物价上涨等因素的影响。
如果折现率考虑了这一影响因素，资产预计未来现金流量也应当考虑；折现率没有考虑这一影响因素的，预计未来现金流量则不予考虑。
2.预计资产未来现金流量，应当分析以前期间现金流量预计数与实际数的差异情况，以评判预计当期现金流量所依据的假设的合理性。
通常应当确保当期预计现金流量所依据假设与前期实际结果相一致。
3.预计资产未来现金流量应当以资产的当前状况为基础，不应包括与将来可能会发生的、尚未作出承诺的重组事项有关或者与资产改良有关的预计未来现金流量。
未来发生的现金流出是为了维持资产正常运转或者原定正常产出水平所必需的，预计资产未来现金流量时应当将其考虑在内。
4.预计在建工程、开发过程中的无形资产等的未来现金流量，应当包括预期为使该资产达到预定可使用或可销售状态而发生的全部现金流出。
5.资产的未来现金流量受内部转移价格影响的，应当采用在公平交易前提下企业管理层能够达成的最佳价格估计数进行预计。
《企业会计准则第8号――资产减值》会计核算要点解析
《企业会计准则第8号――资产减值》会计核算要点解析首先，《企业会计准则第8号――资产减值》适用范围较广，包括固定资产、在建工程、长期股权投资、无形资产、递延所得税资产、非金融资产的金融工具、债权投资以及其他应收款等资产项目。
准则要求企业需要定期评估其资产是否存在减值迹象，并根据评估结果计提资产减值准备。
资产减值迹象主要包括资产的收回额比原估计净值低、资产的实际产生收益和预期收益不匹配、资产的市场价值较低等。
企业需要根据财务报表日的实际情况，对各类资产进行评估，并且在评估结果发生重大变化时及时进行调整。
资产减值计提的原则是基于资产的可回收金额。
对于固定资产和在建工程等，可回收金额是指其使用价值和实现价值中较低的那个，通过对资产所能产生的现金流量进行估计，综合考虑资产的使用价值和实现价值来确定可回收金额。
对于其他非流动资产，可回收金额是指资产的正常价值减去预计未来平均损失。
当资产的可回收金额低于其账面价值时，企业需要计提资产减值准备。
资产减值准备的计提额度应当是差额的金额，即资产的账面价值减去可回收金额。
准则还规定了资产减值计提的范围，包括固定资产、在建工程等可分拆的项目以及长期股权投资、无形资产、递延所得税资产等。
准则还要求企业应当根据相关情况进行披露，包括资产减值计提金额、计提依据和计提前后的资产相关信息等。
披露的资料应当足够详细，以便用户了解企业的资产减值情况和影响。
需要注意的是，《企业会计准则第8号――资产减值》对于金融资产的减值计提有单独的规定，主要包括早期证据计提准则、后期证据计提准则和近期申报计提准则等。
准则要求企业需要根据资产的信用风险和损失的可能性进行减值计提，以提高金融报表的真实性和完整性。
综上所述，《企业会计准则第8号――资产减值》在资产减值计提方面制定了具体的会计核算要点。
企业需要根据准则的规定，定期对各类资产进行评估，并根据评估结果计提资产减值准备。
这样可以确保企业财务报表的真实性和完整性，提高风险管理能力和经营决策的科学性。
企业会计准则第8 号―资产减值
企业会计准则第8 号―资产减值第一章总则第一条为了规范资产减值的确认、计量和相关信息的披露，根据《企业会计准则―基本准则》，制定本准则．第二条资产减值，是指资产的可收回金额低于其账面价值．本准则中的资产，除了特别规定外，包括单项资产和资产组．资产组，是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入．第三条下列各项适用其他相关会计准则：（一）存货的减值，适用《企业会计准则第l 号―存货》．（二）采用公允价值计量模式计量的投资性房地产的减值，适用《企业会计准则第3 号―投资性房地产》 .（三）消耗性生物资产的减值，适用《企业会计准则第5 号―生物资产》．（四）建造合同形成的资产的减值，适用《企业会计准则第15 号―建造合同》．（五）递延所得税资产的减值，适用《企业会计准则第18 号―所得税》。
（六）融资租赁中出租人未担保余值的减值，适用《企业会计准则第21 号―租赁》．（七）《企业会计准则第22 号―金融工具确认和计量》规范的金融资产的减值，适用《企业会计准则第22 号―金融工具确认和计量》.（八）未探明矿区权益的减值，适用《企业会计准则第27 号―石油天然气开采》．第二章可能发生减值资产的认定第四条企业应当在会计期末判断资产是否存在可能发生减值的迹象．因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。
第五条存在下列迹象的，表明资产可能发生了减值：（一）资产的市价当期大幅度下跌，其跌幅明显高于因时间的推移或者正常使用而预计的下跌．（二）企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化，从而对企业产生不利影响．（三）市场利率或者其他市场投资回报率在当期已经提高，从而影响企业计算资产预计未来现金流量现值的折现率，导致资产可收回金额大幅度降低．（四）有证据表明资产已经陈旧过时或者其实体已经损坏．（五）资产已经或者将被闲置、终止使用或者计划提前处置．（六）企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期，如资产所创造的净现金流量或者实现的营业利润（或者损失》远远低于预计金额等．（七）其他表明资产可能已经发生减值的迹象．第三章资产可收回金额的计量第六条资产存在减值迹象的，应当估计其可收回金额．可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
新会计准则资产减值
资产减值对企业盈余管理的影响
总结词
新会计准则下，资产减值对企业盈余管理具有一定影响，可能会成为企业调节利润的手 段之一。
详细描述
资产减值的确认和计量在一定程度上依赖于管理层的主观判断，这为企业提供了盈余管 理的空间。部分企业可能会通过调节资产减值的计提和转回，来调节企业利润，从而影
响企业的财务状况和经营成果。
披露的方式应根据会计准则的要求和企业的实际情况选择，可以采用表内披露或表 外披露，确保信息披露的完整性和准确性。
03
新会计准则资产减值对企业的 影响
对企业财务状况的影响
资产负债表的影响
新会计准则下，资产减值的计提会影响企业的资产负债表。具体来说，资产减 值会减少资产账面价值，从而降低企业的资产总额。
较高者确定。
资产减值的计量应采用定性与定 量相结合的方法，综合考虑多种 因素，确保计量的准确性和可靠
性。
资产减值的披露
资产减值的披露应包括减值损失的金额、原因和影响等方面，以便于财务报表使用 者理解和评估企业的财务状况和经营成果。
披露的内容应包括减值资产的性质、账面价值、可回收金额、减值损失的计提和转 回等方面的信息。
间接影响
资产减值的计提和转回可能间接影响企业的投资和筹资决策，从而影响企业的现 金流量。例如，企业可能会因为担心未来资产减值的风险而减少投资或改变筹资 策略。
04
新会计准则资产减值在实际应 用中的问题与对策
资产减值确认与计量的难度
总结词
资产减值的确认与计量在新会计准则 下存在一定难度，因为需要综合考虑 外部经济环境、企业内部经营状况等 多种因素。
和完整性。
02
提高会计人员专业素质
企业应加强会计人员的培训和教育，提高其专业素质和职业道德水平，
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资产减值会计准则
随着社会经济的发展，资产减值成为会计准则中必不可少的内容。
《资产减值会计准则》是企业和政府制定的，专门管理企业资产的会计政策，用以确定某类资产减值的金额和时间。
它的宗旨是确保企业的财务报表能有效地反映企业的财务状况。
《资产减值会计准则》的历史可以追溯到上世纪九十年代末，当时由于全球经济衰退，传统会计准则已经不能有效地反映资产减值，因此，《资产减值会计准则》应运而生。
它有助于企业更准确地评估
和记录在不同时期的财务指标和账面价值，以及确定报表中的资产值。
《资产减值会计准则》主要涉及以下两个方面：
一、识别资产减值。
资产减值是指在实际使用和收入营收中，由于以下原因导致账面价值降低，从而导致财务报表中资产净额减少，索赔金额将产生费用：货币贬值，市场价值变动，技术进步，存量资产更新，环境污染以及其他原因。
二、提出资产减值会计处理方法。
由于资产减值通常有隐晦的过程，因此必须有一个合理的会计处理方法来避免企业的财务报表披露不准确，确保资产减值管理合理，可以达到公平和公正的目的。
一般来说，资产减值会计处理方法包括：一是将以往被认定为指定账户以外的费用转入指定账户；二是用账户中的索赔金额抵消相关财务成本；三是在企业报表中披露相关的资产减值信息。
《资产减值会计准则》是财务报表披露的一个重要组成部分，它解决了企业核算财务报表中资产减值的难题，改变了企业的计量方式，
使财务报表的披露更加精确、可靠、准确。
此外，《资产减值会计准则》还可以提高企业报表披露的信息量，降低企业在报表披露中可能产生不必要费用，保护股东的利益。
总之，《资产减值会计准则》是一个有害无益的重要准则，对于企业来说，仅根据传统会计准则来处理资产减值，很难让财务报表披露的资产减值准确无误。
但一旦采用了《资产减值会计准则》，就可以避免这种情况的发生，使得企业的财务报表更加透明，从而提高企业的财务水平，为企业的可持续发展提供保障。