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The Research on the Effects of Implementation of Accounting Standards of Impairment Assets

Author: KangYang
Tutor: XuLiangHu
School: Jiangsu University
Course: Accounting
Keywords: New standards Impairment of assets Implementation effect
CLC: F275
Type: Master's thesis
Year: 2008
Downloads: 656
Quote: 2
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Abstract


Since 2001, our provision for impairment and allowed eight reversed impairment loss has been recognized, the 2007 implementation of the new accounting standards, asset impairment related provisions has spent six years. During this period, there have been many companies use to manipulate profits asset impairment phenomenon has seriously affected the quality of accounting information. In view of this, China's Ministry of Finance February 15, 2006 issued the \accounting information useful for their decision-making. In particular, for the impairment of assets of listed companies to manipulate profits using the phenomenon clearly defined provision for impairment of long-lived assets may not be reversed. Well, this revised criteria for asset impairment and related regulations are appropriate to the current situation of China's capital market development? Reversal of impairment of long-lived assets not specified whether the current phenomenon of earnings management play a good inhibition? What factors affect the effect of implementation of asset impairment criteria? new asset accounting standards should also how to improve? authors thinking on these issues for this study commenced. This paper is divided into six parts, the first part is an introduction, introduces topics of the background, the value of research, domestic and international literature review and research ideas; second part of asset impairment related theoretical analysis, describes the basic asset impairment conceptual and theoretical basis for impairment of assets; third part of the old and the new accounting standards for impairment of assets is compared; fourth part of the new guidelines for the reversal of impairment of assets theoretical analysis, this chapter introduces the international asset impairment Reversals of provisions and causes, and then draw on the analysis of impact of the provisions of the reversal of impairment factors, the last of our long-lived assets impairment is reversed does not allow evaluation; fifth part, before and after implementation of the new guidelines Impairment of Assets Accounting empirical analysis before and after implementation of the guidelines focus from (2005 - 2007) the number of companies impairment, the amount and proportion of the empirical asset structure; sixth part, the empirical analysis on the basis of asset impairment accounting proposals . Finally, we believe that in China's capital market development time is shorter, the main market is still immature in the case, the implementation of sound doctrine based asset impairment accounting model would be more appropriate. Conclusion support China's \And come to new standards in the inhibition of a higher proportion of long-lived assets impairment adjustment of profits industry to use the implementation of a significant effect, but for a smaller proportion of long-lived assets impairment adjustment of profits industry to use the inhibitory effect is not very obvious.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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