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1、外文資料姓名：趙琦學(xué)號：2007110166專業(yè)：05財務(wù)管理（3）班二零零九年六月7ThenewaccountingsystemundertheassetimpairmentaccountingtreatmentWithChina'ssocialistmarketeconomy,accountingsysteminconstantdevelopmentandchangeinChina'saccessiontotheWTO,reformoftheaccountingsystemandacceleratedthepaceofinternationalpr
2、actice,which,toouraccountingsystemandthenormsproposedAhigherdemand.Atthesametime,sincethedevelopmentofChina'scapitalmarket,listedcompaniestodiversifytheGroupofthedevelopmentofitsbusinessandbecomingmorecomplexandvaried,theexistingsystemofcorporateaccountingandbusinessaccountingst
3、andardsalsoneedtokeeppacewiththedevelopmentofthecapitalmarketinatimelymannerThedevelopmentofappropriateaccountingstandardsandguidancetobeboundtodiscloseinformationoflistedcompanies,accountingandotherrelatedissues.February15,2006,includingtheMinistryofFinancereleasedabasicguideli
4、neand38specificcriteria,includingcorporateaccountingstandardssystem,whichindicatesthatChinaandtheInternationalFinancialReportingStandardsconvergenceofaccountingstandardsforbusinessenterprisestoestablishaformalsystem,toimproveourcountryThesocialistmarketeconomicsystemandraisethel
5、evelofopeningupandaccelerateChina'sintegrationintotheglobaleconomyisofgreatsignificance.Foralongtime,enterpriseprevalentover-estimatedthevalueoftheassets,financialreportingofassets"bubble"hasseriouslyaffectedthecorrectuserinformationindecision-making,reducedinvestorconfidenceint
6、hecompany,butalsototheeconomicdevelopmentofmanyadverseImpact.Inordertochangethissituation,accountingforimpairmentofassetscameintobeing.Alongwitheconomicprogress,andtheestablishmentofcapitalmarketsdevelopment,accountinginformationusersofaccountinginformationonthequalityoftheconti
7、nuallyincreasingdemandsfromtheassetimpairmentaccountingmoreandmoreattention.1997Asianfinancialcrisis,sothatallcountriesrecognizethatoverestimationoftheassetsofthepost-bubbleeconomyofthegreatdangers,andenhancethequalityofatruereflectionoftheassetsoftheaccountinginformation.In1998
8、theInternationalAccountingStandardsBoardissuedt
