The Application Of Asset Impairment Test Evaluation Of Chinese Listed Companies And Its International Reference

Along with our country's Accounting Standards convergence with the international accounting standardsincrease the application of fair value in assets impairment.Accounting standardsrequire goodwill caused by merger of enterprises and intangible assets with uncertain service life should be test for impairment annually whether it impaired or not.It illustrates the importance of assets impairment test.Appraisal for financial reporting is gradually developing in our country,as a significant component of this business,appraisal of asset impairment test ought to be paid more attention.Meanwhile,the role of public company in China's economy and society is also considerable.Therefore,study appraisal of asset impairment test for public company has important theoretical significance and practical meaning.Based on the existing research results and drawing lessons from foreign theory research,this thesis uses empirical researchmethod and combines the theory and practice to study appraisal of asset impairment test for public company.First of all,my thesis introduces the appraisal of asset impairment test and it development.Next,focus on appraisal of asset impairment test in our country and give a relevant case.Then,this thesis analyses European and American appraisal of asset impairment test and provides constructive suggestions for Accounting Standards and Valuation Standards of our country,in order to perfect the theory of appraisal of asset impairment test and make it more useful.