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1. The main difference between the old and new accounting standards
1. Impairment of Assets to extend the scope of a more comprehensive and reasonable. In the original accounting system on the basis of a new corporate merger in the form of goodwill. In addition to the special address industry-specific assets: such as inventory, real estate investment, biological assets, construction contracts, leasing, financial assets, oil and gas exploration rights, such as eight assets, the guidelines also a corresponding system in its handling of the impairment of assets A standard.
2. Impairment of Assets of the object more clearly the introduction of the concept of group assets. The original "enterprise accounting system," the eight have asked for impairment of assets based on a single Provision. But in practice, requires individual basis Provision for impairment of assets in preparation for operational difficulties. New guidelines require that assets, including assets of groups and individual assets, assets that group is the smallest businesses can Portfolio. In the individual assets for impairment when it is difficult to determine, in accordance with the relevant assets should be determined asset impairment.
3. In an indication of impairment of judgement, the new guidelines than the current system more clearly. First, enterprises should be clear in the end of the accounting judgement whether there is a possible asset impairment signs. Second, if there is no clear indication of impairment, the assets should not be estimated recoverable amount. Third, it is clear the reputation of a corporate merger, whether or not an indication of impairment, the annual impairment tests.
4. Recoverable amount of measurement principles of practice than the existing system more workable. Assets recoverable amount should be based on the fair value of assets minus the net cost of disposal of assets and expected future cash flows between the present value of the higher requirements
5. Introduced the concept of corporate headquarters assets, making asset impairment of a new method of calculating changes. Headquarters assets is the cause of enterprise groups and the Ministry of assets, not from other assets and assets of a separate group of the cash inflow, the calculation of assets vested in the headquarters of the assets of groups or combinations of group assets recoverable amount, and then with the corresponding book value of assets , According to determine whether the need to recognize impairment losses.
6. Abolished the straight-line amortization of goodwill, the introduction of fair value. The reputation of a corporate merger, at least once in each of impairment testing, and related assets of groups and group composition of assets to be tested. So long as the active market, as long as the fair value, you can use fair value.
7. Defined the impairment of assets Chongjian order. First Chongjian goodwill, the question of goodwill after can Chong Jian-zero assets, or assets portfolio of other assets group projects.
二. Asset impairment criteria will be the implementation of the existing problems
1, the recoverable amount determined
The recoverable amount should be based on the fair value of assets minus the net cost of disposal of assets and expected future cash flows between the present value of the higher determined. Determine the fair value depends on the active on the market quotation or the last market price of the deal, the key elements of the market in China is not perfect, to determine the fair value has brought great difficulties.
2, asset group or combination of group assets identified
For a single asset-based Provision for impairment in operational difficulties, the introduction of new guidelines for the "assets" and "Group portfolio of assets" concept. Given the production and business activities flexible manner, in determining the assets of groups or groups of assets portfolio, of different ways, will directly influence asset impairment should not Provision Provision and the number of such issues, increasing the implementation of the Criteria more difficult.
3, impairment of judgement standards
From the guidelines given an indication of impairment, both external sources of information, have internal sources of information, but there are also signs of not fully list. Accounting practitioners how to correct and reasonable judgement, should be a combination of theory and practice on the necessary guidance, and the necessary training.