Dissertation > Excellent graduate degree dissertation topics show

Researching on Asset Impairment Measurement

Author: ChenTao
Tutor: XueHongYan
School: Tianjin University of Commerce
Course: Accounting
Keywords: Assets Impairment Recoverable Amount Accounting Measurement The ValuationModel of The Present Value
CLC: F233
Type: Master's thesis
Year: 2012
Downloads: 1151
Quote: 1
Read: Download Dissertation


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.

Related Dissertations

  1. Research on Fair Value of Derivative Instrument in Listed Commercial Bank,F233
  2. Study on the Accounting Related Theories under E-Commerce Enviroment,F724.6
  3. Fair Value in Accounting Measurement of Derivative Financial Instruments in the Applied Research,F233
  4. Asset impairment accounting measurement attributes Issues,F275
  5. Research on Accounting Measurement Model of Derivatives Which Listed Commercial Bank in China,F233
  6. Research on Fair Value Measurement in Our Country,F233
  7. The Research on the Value Logic of the Accounting Measurement Attributes’ Evolution,F233
  8. Appllied Research on Fair Value of Listed Company in China,F233
  9. A Study on Human Resource Accounting Measurement Index and Appliance for Enterprise,F272
  10. Research on Accounting Measurement of Executive Stock Options,F275
  11. Research on Asset Securitization Accounting Problems for Enterprises,F832.51
  12. The Study on the Karst Groundwater Resources Numerical Simulation of the Sangu Spring Basin,P641.8
  13. Accounting Research in Forward Exchange,F275
  14. Interchangeable Accounting Problems,F230
  15. Futures and Accounting Issues,F830.42
  16. The Research on Measurement of Human Capital Accounting in Perspective of Property Rights Economics,F235
  17. Accounting for Derivative Financial Instruments: Recognition, Measurement and Disclosure,F830.42
  18. A Reasearch on Accounting Measurement Theory,F230
  19. Our study of the financial effects of the impairment of assets of listed companies,F275
  20. The Research on Fair Value Measurement and Its Economic Consequences,F233
  21. A Study on Accounting for Assets Impairment,F233

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net  Mobile