小晏先生,
2024-05-20 07:11:27
最佳回答
second, impairment of assets related to the preparatory analys** of the problems of asset impairment preparation and measurement ** very difficult to confirm. prov**ion for impairment of assets, the key ** to prepare the assets expected to determine the future economic benefits. china's use of economic criteria, as long as the impairment of assets, that **, when the assets recoverable amount ** lower than book value, it be confirmed, however, reasonable to the confirmation of the recoverable amount of assets h**e a greater degree of difficulty. first, the current asset **rmation, the price ** not a sound market mechan**m, so that the assets of the lack of prov**ion for impairment in accordance with prepared; second, fixed assets, intangible assets are recorded, due to technical updates, market prices fell and other reasons, the value of the depreciation will occur on the recognition and measurement of its far beyond the professional competence of accounting personnel, a number of departments need to identify synergies, and even the need for professional evaluation of the external agencies that can. not only difficult, but time ** often lag time in the d**closure of accounting **rmation. prov**ion for impairment of assets to prepare the multiplicity of standards. china accounting standards for business enterpr**es provides a full prov**ion should be prepared for impairment of assets and asset impairment prov**ion ** not in full the conditions of preparation, as to how prov**ion, prov**ion ratio ** the number, it will be entirely their own enterpr**es to determine the actual situation th** analys** of the accounting staff the ability to determine a higher demand, but also to the corporate governance of financial statements and the cosmetic results of operations may be provided, which ** the truth or a reasonable prov**ion ** not easy to determine. at the same time as a result of losses for two consecutive years will be implemented to deal with st, three consecutive losses will be suspended from the stock market l**ting and prov**ions, a number of loss-making companies h**e fully or even over-use of accounting policies, in the loss of one year after the second year, often without mentioning or impairment of assets less to prepare to fight for profits to **oid dealing with st, and some three consecutive loss-making companies in the last year to prepare a substantial prov**ion for impairment of assets, would like to take th** one-time processing; practice, access to company profits the possibility of l**ting and recovery opportunities. net realizable value, recoverable amount of the complexity of the calculation. net realizable value of inventories, the market short-term investments, long-term investment recoverable amount the recoverable amount of fixed assets and other **rmation ** the confirmation and measurement of impairment of assets the bas** of preparation. which the net realizable value, recoverable amount to some extent, rely on the accounting staff in the subjective determination, there ** a big subjective, the results will vary from person to person. recoverable amount ** expected to present value of future cash flows to determine the need for a certain period of expected future cash flows and d**count rates, while the d**count rate ** a very destabilizing factor, leading to asset impairment prov**ion to prepare too much flexibility to make prov**ion not only the lack of measurable standards, and the lack of means of restraint. impairment of assets at the same time prepared to re-confirm the lack of authority. enterpr**es outside of the assets of state enterpr**es, little value. therefore, the institute of certified public accountants, the securities regulatory authorities, audit authorities and other departments to confirm the impairment of enterpr**e re-confirmed the lack of authority. 20210311