A Research on the Calculation Preparation of Assets

The Assets which is nearly correlated with all the accounting elements directly or indirectly are the one of the most important accounting elements in the accounting theory. The problem that whether the information reported by the assets impairment accounting is reliable and relative or not is concerned by the accounting circles in the world now. The author first analyze the theory and practical significance and then put forward some points of view on the problems which faced in front of the Chinese enterprises when they are in the process of carrying out the Enterprises Accounting System.