いまより10年ほど前米国で減損会計が導入された。近年国際会計基準でも減損会計を規定した。減損会計はいままではわが国には制度化していなかった。近年減損会計導入の機運が高まった。導入直前の今日、戻し入れを認めない点について再考し、減損会計と時価評価される固定資産の様子について、減損の兆し・認識・測定の中に内在する不確実性の限界を指摘しながら、将来の減損会計を見据えた上での改善されるべき減損会計はどんな姿か、を考察する。10years ago, US legalized impairment system. Recently IAS also published its standard as for impairment accounting.. Following this stream, our country recently decided to legalize impairment accounting. Our country\u27s system is similar to US\u27s one as for not admitting increasing asset value which once decreased value by impairment accounting. Impairment accounting has its pecular limit of accuracy of measuring future total cash flow for forthcoming 20years length. This implies possibility of amendment of future cash flow by both more decreasing fixed asset and increasing fixed asset value to show more accurate balance sheet information to its investors
