Impairment Of Assets Of Listed Companies In China

Economic globalization and the rapid development in science and technology make an increasingly competitive market, and this result in a wide range of factors for impairment of assets exists, and the asset impairment in reality also occur from time to time. In order to facilitate the information users make the right decision-making, reflecting the true state of assets and accounting information in reliable and relevant are important, so development and improvement of asset impairment accounting has far-reaching significance. In 2007 started the implementation of China's listed companies in the "Accounting Standard for Corporate", the asset impairment accounting has been greatly enriched and improved, so people are generally concerned about the effect of the implementation of the guidelines and whether having achieved the realization of its purpose and whether having abnormal performance In the transitional period criteria unusual. So this paper is based on the background of China's listed companies to study impairment of assets.The thesis, using the method combining standardize research and statistical analysis, studies some related issues on assets impairment accounting.In the method of standardize research, based on the previous production, starting from the theory foundation, recounts our country's norm of asset impairment development course, and then compares and analyze our country's the norm of impairment of assets with FASB's and IASC's .In the method of statistical analysis, on the one hand, the thesis, based on the selected sample of 107 listed companies in Shanghai and Shenzhen stock markets of the financial data for 2005-2007, focusing on analysis of asset impairment loss of the sample and forecast the impact of the company's implementation of the new norm of impairment of assets to improve the quality of accounting information, on the other hand, comparing pre- and post- implementation of guidelines for sample preparation in the impairment of assets resulting from abnormal areas and to analyze its rationality, and on China's listed companies in the use of asset impairment accounting problems that exist in , I put forward my own proposals.