从资产减值会计变迁看会计制度发展
发布时间：2019-04-25 09:25
【摘要】：正一是资产减值会计产生的因素。资产减值会计的产生,既有内在因素,也有环境因素。(1)内在因素。因为在最初取得资产时,往往是以实际成本入账,所以资产的账面价值与投资者预期的可收回金额往往能够保持一致。但在生产经营过程中,企业时常面临不确定的社会经济环境,会对未来的现金流量产生重大影响,进而导致资产的账面价值与可收回金额产生差异。当资产的预期可收回
[Abstract]:The first is the factor of asset impairment accounting. The emergence of asset impairment accounting has both internal and environmental factors. (1) Internal factors. Because the initial acquisition of assets is often recorded at actual cost, the book value of the assets is often consistent with the amount expected to be recoverable by investors. However, in the process of production and operation, enterprises often face uncertain socio-economic environment, which will have a significant impact on the future cash flow, resulting in the difference between the book value of assets and the recoverable amount. When assets are expected to be recoverable
【作者单位】： 河南工业贸易职业学院;
【分类号】：F233
，
本文编号：2464974
[Abstract]:The first is the factor of asset impairment accounting. The emergence of asset impairment accounting has both internal and environmental factors. (1) Internal factors. Because the initial acquisition of assets is often recorded at actual cost, the book value of the assets is often consistent with the amount expected to be recoverable by investors. However, in the process of production and operation, enterprises often face uncertain socio-economic environment, which will have a significant impact on the future cash flow, resulting in the difference between the book value of assets and the recoverable amount. When assets are expected to be recoverable
【作者单位】： 河南工业贸易职业学院;
【分类号】：F233
，
本文编号：2464974
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