Impairment Of Assets Of Listed Companies In Chiana Use Of Accounting Reasearch

With the rapid development of market economy in our country and the capital markets aregradually perfect, the number of listed company are more and more. Accounting Standards forEnterprises No.8–Asset Impairment was published in2006. And it has been carried out in the listedcompany since January1,2007. Since Accounting Standards for Enterprises No.8–AssetImpairment was carried out, economic factors has been closely related to asset impairmentaccounting, enterprise withdrawing, reversal and disclosure of the impairment of assets havebecome more reasonable and the standards for impairment of assets of the recognition,measurement and reporting has been adjusted further. However, due to the specific operationregulations of recognition and the metering asset impairment are not clear, there are moresubjectivity, randomness and the simplicity of disclosure in the practical operation. It does notentirely avoid manipulation of listed companies on profits. Therefore, this study aims to researchhow to understand and evaluate the asset depreciation accounting and make it adjust listed companybetter? Normative research and case studies are adopted in this study. Firstly, the related theory ofthe asset depreciation accounting and its specific accounting content will be introduced and theimprovement of Accounting Standards for Enterprises No.8–Asset Impairment in the accountingpractice will be analyzed. Secondly, by analysis of the asset depreciation accounting application ofour present listed company, some advantages an during the application process are pointed out.Finally, several suggestions and measures for the application of asset depreciation accounting inlisted company will be put forward.