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1、AnalysisofassetimpairmentaccountingFrequentlyAskedQuestionsAbstract:Thecurrententerpriseassetimpairmentaccountingproblems,especiallyinsomeimpairmentofassetsforenterprisecompanies‘earningsmanagement’,profitmanipulationbysomeofthemajorproblemsinprojectanalysis,toimprovetheassetimpairmentaccounti
2、ng,maderecommendations.Keywords:assetimpairment,earningsmanagement,themainresponsibilityIntheprocessofproductionandoperations,assetimpairmentisinevitable,reasonablybeexpectedtobalancethepossiblelossthatmayoccurintheprovisionforassetimpairmentlossofassets,notonlybasedonsoundbusiness,butalsoqual
3、ityofaccountinginformationrequirementsoftheimportantaspectsinassetimpairmentaccountingarestillsomeproblems,especiallyinsomeenterprisecompaniesuseassetimpairmentfor“earningsmanagement”tomanipulateprofitscannotbeignored.14First,assetimpairmentaccountingproblems(A)excludingorlessaccountforbaddebt
4、sAccountingrules,companiesshouldbeinthefinalanalysisoftherecoverabilityofaccountsreceivableandbaddebtlossesexpectedtobegenerated.Expectedtooccuronthebaddebtlosses,provisionforbaddebtsprovisionforbaddebtsoftheenterpriseapproachbytheenterprisesthemselvesdeterminedduetoaccountingstandardstoallowe
5、nterprisestoprovisionforbaddebtsratiooftheactualsituationaccordingtotheirowndetermination,forthoseassetsbetter,accountingstandardsforcompaniescanindeedplayapositiverole,tomakefinancialreportingmoretrulyreflectthefinancialconditionandoperatingresults,onthecontrary,canonlybecomepartofthecompany’
6、sfinancialpositionadjustableweight.Insomecompanies,excludingcompaniesorlessaccountforimpairmentofassets,andcontrarytotheaccountingprincipleofprudence,whichwouldhavedisclosedtheinformationormaterialfalse,couldresultinmateriallymisleadingtoinvestorswhileexcluding,orless14totalTakiimpairmentofass
7、etswillseriouslyaffectthemeasurementofassets,toconfirmtheaccuracyofthedistortionofaccountinginformation,underminingtheseriousnessoftheaccountingsystemimplementation.(Twopairsofprovisionfordeclineinvalueofassets,freedomofchoiceInventoryg
