质疑“资产减值损失一经确认不得转回”

长期以来,资产减值问题一直被上市公司及信息使用者所关注。通过对现行《企业会计制度》与新《企业会计准则》就资产减值准备计提、转回及所带来的影响等方面进行比较,介绍了各自的优点和不足。特别是针对资产减值准备转回与否进行了分析,阐述了新准则对资产减值准备不转回存在的一些缺陷,提出了应该对所有资产减值准备都予以转回的观点及2种避免利润操纵的转回方法。

Doubts of "No Reversion of Loss from Assets Depreciation after Being Confirmed"

For a long time,the problem of assets depreciation has drawn the attention of listed companies and information users.This paper compares the current Enterprise Accounting System and new Enterprise Accounting System in terms of predrawing of assets depreciation preparation,reversion and its effect,etc., and introduces their advantages and disadvantages.In particular,it analyzes whether or not to reverse as- sets depreciation,expounds on some defects of new Enterprise Accounting System in dealing with no rever- sion of assets depreciation preparation,and puts forward the idea that it is necessary to reverse all assets depreciation preparation and two reversing methods to avoid profit manipulation.