A Research On The Impairment Of Assets In Listed Companies Under The New Accounting Standards

In recent ten years, with the economic environment becoming more complex and the technical condition's continued change, the experts,scholors from all over the world have done the comprehensive research to the Assets Impairment and established the relevant Asset Devalue Accounting Rule to made the practice world's behavior stadard and to advance the Accounting information's validity, from 1993, China regulated that Accounts Receivable should draw the bad debt provision in "Two Systems and Two Standard", there are many researche results of this aspect, especially after the promulgation of the Accounting Standards of Assets Impairments which independented in 2006, the research of Assets Impairmen have achieved the all-time ardency. Based on those background, This article reseach and discuss the relevant problems of the Accounting Standards of Assets Impairments.At the first, from the aspect of theory, this paper using the reasoning method to discuss the essence of Asset and Asset Impairment, study the differences of recognitionanies,measurement and disclosure between the New Accounting Standard and the old "Enterprise Accounting System" with contrast method and puts emphasis on discussing on reversing assets impairment,fair value and assets group which have large changes.Secondly, by using empirical research methods, from the change of inventory depreciation preparation amount, the following was verificated, listed companies adjust the proportion of assets depreciation which prepare for the future use of earning management for inventory depreciation etc noncurrent assets impairment, and then confirm the imperfections of reversing assets impairment.In this paper, the following conclusions are gained:1) According to the theoretical study, comparing with the old Enterprise Accounting System, the new accounting standards is more operational in the recoverable amount and can solve the problem that the drawing basic question of devalue preparation is that can not generatio the cash flow independently, and put forth a more reasonable fair value of property value measurementin in line with the rapid development of the securities market in China .2) As for the "prohibition of reversing assets impairment," that prohibit reversal is not correct is derived from the five aspects, meanwhile, it can be gain that prohibition of asset depreciation can not stop the earning management which utilize the assets depreciation through the empirical research of the increase provision for obsolete stocks ratio.3) The introduction of the fair value request more urgent requirement in the market economy in China, assets group, assets combination, headquarters assets shall be more operational.