CAJ | 학술논문

新《企业会计准则》引入了“资产组”概念，对可收回金额的规定进行了调整，要求披露各项资产减值准备的累计金额，明确了资产减值迹象的判断时点等。但同时也遇到了资产组确认难、可靠计量资产减值金额难度大、可变现净值和可收回金额计算复杂，以及对资产减值信息的披露不够全面等问题。个案分析与实验是寻求问题解决的有效途径之一。
신《기업회계준칙》인입료“자산조”개념，대가수회금액적규정진행료조정，요구피로각항자산감치준비적루계금액，명학료자산감치적상적판단시점등。단동시야우도료자산조학인난、가고계량자산감치금액난도대、가변현정치화가수회금액계산복잡，이급대자산감치신식적피로불구전면등문제。개안분석여실험시심구문제해결적유효도경지일。
The concept of ＂asset group＂ was introduced into The New Enterprise Accounting Standards which adjusted the recoverable amount, required the disclosure of the aggregate amount of provision for impairment of assets, made clear the signs of impairment of assets, etc. During the implementation of the new guidelines for asset impairment, some problems were encountered. For example, the difficulties in confirming asset group and reliable asset amount, complexity in calculating realizable net value and recoverable amount of the asset impairment and the incomplete disclosure of such information, etc Case analysis and experiment is one of the effective ways to solve these problems.