Research on Issues Related to Evaluation of Fixed Assets Impairment

Lai Jinlu

《International Journal of Advances in Management Science》 2卷4期 (2013/11) Pp. 119-126

並列摘要

With the increasing complication of market economy and continuous change of technology condition, the uncertainty of objective economic environment that accounting is facing with is getting bigger and bigger, which makes the asset impairment accounting become a hot topic among accounting academia. With regard to asset impairment accounting, after we confirm that the asset impairment is necessary to be done, the next thing to do is to measure loss of asset impairment, which depends on measurement of value of the depreciated assets. Starting from introducing the basic theory of asset impairment accounting, this paper, first of all, elaborates on measurement of asset impairment accounting, and then makes research on issues related to impairment of fixed assets evaluation and analyzes issues we should pay attention to during evaluation of asset impairment as well as puts forward suggestions and solutions for perfecting asset impairment.

並列關鍵字

Fixed Assets ； Asset Evaluation ； Test of Assets Impairment