Research on the Comparison of Asset Impairment Accounting Standard between CAS and IAS

摘要：

Finance ministry issued a whole set enterprise accounting standard system including 1 basic standard and 38 concrete standards on February 15, 2006. The new asset impairment accounting standard is one of the incremental accounting standards. The issue and implementation of asset impairment standard will have the certain positive role to the asset and profit disclosure in listed companies. This paper compared the definition, recognition, measurement and disclosure of asset impairment between the Chinese accounting standards (CAS) and international accounting standards (IAS), analyzed their similarities and differences and the reason, and proposed the characteristic of new asset impairment accounting standard.

关键词： Asset impairment Chinese accounting standards (CAS) International accounting standards (IAS) Comparison

作者: LIU Zhi Bin LI Jing

作者单位: Economics & Management Department,North China Electric Power University,Baoding City,P.R.China,07100 College of Economics and Trade,Agricultural University of Hebei,P.R.China,071001

会议类型: 国际会议

会议名称: 2008 International Conference of Management Science and Engineering(2008管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 1028-1031

在线出版日期: 2008-11-01（万方平台首次上网日期，不代表论文的发表时间）