The Analysis On The Application Of Asset Impairment Accounting For Listing Corporation In China

The paper analyzes the application of Assets impairment in the Chinese listing company, and focus on the accounting policy of Chinese assets impairment combining theory with practice.First of all,we set forth background of the study, the new accounting principle published in 2006 and put into effect in 2007. The principle has special explanation to make further improvement on the confirmation and calculation and reporting of Impairment,so that Corporation face to the new policy can be more reasonable. In order to explain the study below, we will give a comprehensive introduction about the concept of Accounting to Assets impairment. Starting from the meaning of Assets impairment, This part also explain the difference about Accounting Assets impairment between china and other country. Then, on the basis of theoretical research, explore the asset impairment accounting application in our country from the whole to the part. Which especially cited the Eastern Airlines cases to analyze how the listing Corporation using assets impairment to earnings management. Then, in the view of the above, deep analysis the problem of Assets impairment accounting listing Corporation application existing other cases. It was found huge difficulty in external supervision which is the main reason resulting in many problems is our asset impairment accounting, the development of the market economy is not mature enough and Enterprise's accounting people lack of professional quality and so on. Finally, the full investigaion suggest some ideas for the Accounting Assets impairment in our country to improve steadily.