Font Size: a A A

Research On Accounting Of Assets Impairment

Posted on:2005-08-07Degree:MasterType:Thesis
Country:ChinaCandidate:X TongFull Text:PDF
GTID:2156360152966213Subject:Accounting
Abstract/Summary:PDF Full Text Request
Under the environment of drastic competitive market, risk and uncertainty that the enterprise faces are greater and greater, the profit ability of enterprise assets rises and fall too indefinitely, the value of the assets has lost unalterable position. If enterprises continue simply to adopt historical cost to account, it will influence the true situations of enterprise assets and will give a great discount in useful quality of the financial report. The accounting for assets impairment comes into being complied with the situations at the historic moment and moves to maturity and perfect constantly. Although the accounting for assets impairment of our country has gotten certain development, it is at an early stage of development after all. It is necessary that remain to be perfect in theory and real affair.Accounting system and standard, as of standardized means that recognize,measure and report the economic activity, must grow with each passing hour. According to the changes of the macroeconomy environment and enterprise management mode, it makes the trends to adjust and perfect constantly. Entering the 1990s, the enormous change has taken place in accounting system and standard of our country. Our country begins from 1998 to require the listed company to carry "four items of preparation"; promoted as" eight items of preparation" in 2001. These system and standards contain important accounting thoughts behind it, namely only to tamp assets and debts, it is reliable to make the profit of the report on the accounting statement. Say objectively, the changes of accounting criterion and accounting system have improved the quality of the accounting information greatly in recent years in China, but the change of criterion and imperfection will unavoidably be utilized by a few listed companies and that is unavoidable.Some listed companies do not hesitate to appeal to writing off hugely, plan to wait for theform through counting and withdraw assets impairment, "washes"and"disinfect"the balance sheet in order to achieve it's own goal. The abnormal phenomenon has brought unfavorable influence to our country and investors. In order to dispel the abnormal phenomenon, it is necessary to study the accounting problem of assets impairment comprehensively and systematically, to set up perfect accounting standard for assets impairment, and to carry out the assets impairment behavior of listed company from every side.In view of this, this thesis plans to proceed with the assets impairment's historical development, carry on the relatively overall discussion to its definition, theoretical foundation, confirmation and measurement, etc. Through analyzing the assets impairment's current situation of our country, I point out the question existing among them and put forward the corresponding countermeasure. At last,I propose principles to assets impairment's development of our country. I hope that the preliminary research of the accounting field can be beneficial to the development of accounting theory and system of assets impairment of our country through this thesis.What this thesis adopted is the approach that normative approach combines with positive study. Under the guidance of accounting basic theory of assets impairment, I carry on positive analyse at the assets impairment of listed companies of our country's securities market. In the thesis, I announce the behavior characteristic of profit manipulation through assets impairment and has put forward the corresponding settlement countermeasure.
Keywords/Search Tags:Assets impairment, Decision-usefulness, Profit manipulation
PDF Full Text Request
Related items