Research On Assets Impairment Of Listed Company

For many years, there is a growing trend of asset overevaluation in the companies and corporations. This overevaluation in the asset report has seriously influenced the decision of the information users, contaminated the credit of the companies and caused many negative impacts onto the economic development. So, to fairly reflect the real asset status of a certain company and to provide real and potential investors with healthy decision-related information, asset impairment becomes an inescapable issue.This thesis introduces the basic theories and methods of asset impairment with standard research methodology. Based on the contrast and comparison of the international accounting rules, the American accounting rules and the new Chinese accounting rules which are in effect since 2007, January, 1st, the thesis analyses the new behavior of manipulating profit of the public companies and their new methods in dealing with the asset impairment from 2004 to 2006, and brings forward the reasons and the countermeasures of that problem.In western countries, the standardization of asset impairment is also a developmental process which is growing from imperfect to perfect, from junior to senior. In our country, more and more attentions from the academia have been drawed to the issue of asset impairment. Through the combination of normative and empirical methodologies, this thesis is aimed to give certain proofs and countermeasures to the perfect of asset impairment policies, the standardization of accounting rules of asset impairment and the elevation of the information quality of the securities business.