Research on the Comparison of Asset Impairment Accounting Standard between CAS and IAS

机译：CAS与IAS资产减值会计准则比较研究

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Finance ministry issued a whole set enterprise accounting standard system including 1 basic standard and 38 concrete standards on February 15, 2006. The new asset impairment accounting standard is one of the incremental accounting standards. The issue and implementation of asset impairment standard will have the certain positive role to the asset and profit disclosure in listed companies. This paper compared the definition, recognition, measurement and disclosure of asset impairment between the Chinese accounting standards (CAS) and international accounting standards (IAS), analyzed their similarities and differences and the reason, and proposed the characteristic of new asset impairment accounting standard.

机译：财政部于2006年2月15日发布了一套完整的企业会计准则体系，包括1项基本准则和38项具体准则。新的资产减值会计准则是增量会计准则之一。资产减值标准的发布和执行将对上市公司的资产和利润披露产生一定的积极作用。本文比较了中国会计准则（CAS）和国际会计准则（IAS）对资产减值的定义，确认，计量和披露，分析了两者的异同和成因，并提出了新的资产减值会计准则的特点。

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《2008 International Conference of Management Science and Engineering(2008管理科学与工程国际学术会议)论文集》|2008年|1028-1031|共4页
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LIU Zhi Bin; LI Jing;
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Asset impairment; Chinese accounting standards (CAS); International accounting standards (IAS); Comparison;

机译：资产减值;中国会计准则（CAS）;国际会计准则（IAS）;比较;

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Research on the Comparison of Asset Impairment Accounting Standard between CAS and IAS

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