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Question

一．新旧会计准则主要差异
1．资产减值的适用范围扩大，更加全面、合理。在原会计制度的基础上，新增了企业合并中形成的商誉。另外针对特殊行业的特殊资产：如存货、投资性房地产、生物资产、建造合同、融资租赁、金融资产、石油天然气开采权等八项资产，准则体系中也相应地对其资产减值的处理进行了规范。
2．资产减值的对象更加明确，引入了资产组概念。原《企业会计制度》中，八项减值准备都要求以单项资产为基础计提。但在实务中，要求以单项资产为基础计提减值准备在操作上有困难。新准则规定，资产包括单项资产和资产组，资产组是企业可以认定的最小资产组合。在单项资产减值准备难以确定时，应当按照相关资产组确定资产减值。
3．在减值迹象判断上，新准则比现行制度更加明确。一是明确企业应当在会计期末判断资产是否有可能发生减值的迹象。二是明确如不存在减值迹象，不应估计资产的可回收金额。三是明确企业合并形成的商誉，不论是否减值迹象，每年都要进行减值测试。
4．可收回金额的计量原则比现行制度更具实务操作性。资产可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者的规定
5．引入了企业总部资产概念，使得资产减值的计算方法有了新变化。总部资产是企业集团和事业部的资产，难以脱离其他资产和资产组产生单独的现金流入，计算总部资产所归属的资产组或资产组组合的可收回金额，然后与相应的资产账面价值比较，据以判断是否需要确认减值损失。
6．取消了商誉直线法摊销，引入公允价值计量。企业合并形成的商誉，每年至少进行一次减值测试，并结合相关资产组和资产组组合进行测试。只要能活跃市场，只要有公平价值，就可以使用公允价值。
7．明确了资产减值的冲减顺序。首先冲减商誉，待商誉冲为零以后才能冲减资产组或资产组组合的其他资产项目。
二．资产减值准则实施中将存在的问题
1、可收回金额的确定
可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。公允价值的确定，有赖于活跃市场上的报价或最近市场上的交易价格，目前我国的要素市场还不完善，这给公允价值的确定带来了很大的困难。
2、资产组或资产组组合的确定
对于一些以单项资产为基础计提减值准备在操作上有困难的情况，新准则引入了“资产组”与“资产组组合”等概念。由于企业的生产经营活动方式灵活多变，在确定资产组或资产组组合时，划分方法不同，将直接影响到资产减值准备应否计提以及计提多少等问题，这就增加了执行该准则的难度。
3、减值的判断标准
从准则给出的减值迹象看，既有外部信息来源，又有内部信息来源，但也有没有完全列出的迹象。会计从业人员如何正确、合理地判断，应从理论与实际的结合上进行必要的引导，并进行一些必要的培训。

Answer 1

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.