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Research On Application About Assets Impairment Accounting In Listed Companies

Posted on:2011-09-21Degree:MasterType:Thesis
Country:ChinaCandidate:J J LiFull Text:PDF
GTID:2189360305980182Subject:Accounting
Abstract/Summary:PDF Full Text Request
For a long time, assets, profits false widespread phenomenon in China's enterprises, companies use profits for impairment of assets controlled by the phenomenon more often than not, the assets of the financial report, the "bubble" seriously misleading information users is not conducive to information usersmake the right decisions, but also to the economic development of many adverse effects.In view of this, impairment of assets has become a national accounting theory and practice is the focus of attention and study. China's Ministry of Finance February 15, 2006 issued "Accounting Standards for Enterprises No. 8–Impairment of Assets", the new guidelines on asset impairment of the recognition, measurement and disclosure have been more systematic, clear and strict rules, as China accounting standards system an important part of the fully reflect the situation of China on the basis of further convergence with international accounting practice.In this paper, theoretical studies and statistical analysis of the method of combining, in the previous research based on the results described sub-chapters and impairment of assets accounting related issues. First, from the theoretical basis for impairment of assets to proceed, then an impairment of our assets, analysis and comparison of old and new criteria, and then use statistical analysis method, listed companies in China to analyze financial data related to an attempt to identify the practical operation of China's Accounting for impairment of assets There may be problems, and the corresponding optimization measures. Topics of this study is relatively new in the trend of international convergence of accounting standards, the impairment of assets in China and further improve the implementation of the Guidelines put forward their own views. And I gather from the annual reports of listed companies sort out relevant data, in chart form a clearer reflection of China's listed companies, the provision for impairment of assets, and to listed companies in improving their own quality of listed companies to improve internal and external environment, put forward the rationalization proposals.
Keywords/Search Tags:New accounting standards, Impairment of assets, Impairment reversal, Countermeasures and suggestions
PDF Full Text Request
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