Researching On Asset Impairment Measurement

With the complex economic environment and many uncertain factors, there is a growingfocus on asset impairment accounting and more and more accounting staff agrees with therationality and necessity of the asset impairment. Asset impairment accounting based on theaccounting conservatism, and its purpose is to make the asset information more fair, credible.However, in actual operation, the companies often take advantage of asset impairment to achievethe purpose of earnings management. Implementation of the new accounting standards inhibitsome of the earnings management behavior, but some scholars believe that the enterprise can usecurrent assets to achieve the purpose of earnings management because of some inadequacies inthe measurement of asset impairment.In this paper, the research object is asset impairment measurement. The first, Analysistheory of asset impairment. The second, analyze the asset impairment measurementspecification.The third, analyze the actual measurement results of the assets impairment.Thefourth, puts forward some corresponding measures for improving of asset impairmentmeasurement.