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ID:347176
大小:56.00 KB
页数:12页
时间:2017-07-26
《资产减值会计与评估师:来自日本的实证【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、外文文献翻译译文原文:AssetImpairmentAccountingandAppraisers:EvidencefromJapan1、AssetImpairmentAccountinginJapanAssetimpairmentaccountingstandardshavebeenintroducedinJapaninrecentyears,andvoluntarilyappliedbysomecompaniesbeginningin2004.ThestandardshavebeenextensivelyusedinJapansince2006.Whenperformingasseti
2、mpairmentaccountinginJapan,aprofessionalappraisalisusuallyobtained,becauseJapaneseaccountingstandardsrequireanappraisalinprincipleforeverythingexceptunimportantrealestate.Althoughanappraisalisnotobtainedforallrealestate,theappraiser’sroleisveryimportant.Asmentioned,themainrolesofappraisersinasseti
3、mpairmentaccountingare(1)tocontrolthediscretionarybehaviorofcompanydirectorsand(2)toprovidereliableearningsinformationforthoseconcernedwiththerelevantcompanies.Ifcompanydirectorsareabletomanipulatethemarketvalueofrealestate,theymaydecidetheamountofimpairmentinamannerthatwouldbiasearningsinformatio
4、n.Investorswhodecidetoinvestbasedonthisinformationmaysufferunexpectedfinancialdamage.Thegoalofrealestatevaluationbyappraisersistopreventsuchearningscoordinatingbehaviorsbycompaniesandtoprovideinvestorswithfinancialinformationasclosetothecompanies’realfinancialsituationsaspossible.2、ConceptsinAsset
5、ImpairmentAccountingTheamountofassetimpairmentisequaltothedifferencebetweenthebookvalueandtherecoverablevalueofanassetinJapan.Thesizeofanimpairmentchargecouldhaveasignificantimpactonabusinessanditsmanagement.Therefore,therecoverablevalueofanassetmustbeclearlyandobjectivelyestimatedinorderforbusine
6、ssestosuccessfullyimplementanaccountingsystembasedontheimpairmentconcept.Therecoverablevalueshouldbedeterminedbygatheringrelevanttransactiondataintherealestatemarket.Realestateappraisersareexpectedtoplayanimportantroleasmarketexpertsinthisprocess.Assetimpairmentistreateddifferentlyinothercountries
7、.Theaccountingstandardsdealingwithimpairmentaregenerallydividedintotwogroups:theUnitedStates’FASBStandardsandtheInternationalAccountingStandardsBoard(IASB)Standards.IntheUnitedStates,SFASNo.144statesthatimpairmen
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