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AnalysisofassetimpairmentaccountingFrequentlyAskedQuestionsAbstract:Thecurrententerpriseassetimpairmentaccountingproblems,especiallyinsomeimpairmentofassetsforenterprisecompanies‘earningsmanagement’,profitmanipulationbysomeofthemajorproblemsinprojectanalysis,toimprovetheassetimpairmentaccounting,maderecommendations.Keywords:assetimpairment,earningsmanagement,themainresponsibilityIntheprocessofproductionandoperations,assetimpairmentisinevitable,reasonablybeexpectedtobalancethepossiblelossthatmayoccurintheprovisionforassetimpairmentlossofassets,notonlybasedonsoundbusiness,butalsoqualityofaccountinginformationrequirementsoftheimportantaspectsinassetimpairmentaccountingarestillsomeproblems,especiallyinsomeenterprisecompaniesuseassetimpairmentfor“earningsmanagement”tomanipulateprofitscannotbeignored.14 First,assetimpairmentaccountingproblems(A)excludingorlessaccountforbaddebtsAccountingrules,companiesshouldbeinthefinalanalysisoftherecoverabilityofaccountsreceivableandbaddebtlossesexpectedtobegenerated.Expectedtooccuronthebaddebtlosses,provisionforbaddebtsprovisionforbaddebtsoftheenterpriseapproachbytheenterprisesthemselvesdeterminedduetoaccountingstandardstoallowenterprisestoprovisionforbaddebtsratiooftheactualsituationaccordingtotheirowndetermination,forthoseassetsbetter,accountingstandardsforcompaniescanindeedplayapositiverole,tomakefinancialreportingmoretrulyreflectthefinancialconditionandoperatingresults,onthecontrary,canonlybecomepartofthecompany’sfinancialpositionadjustableweight.Insomecompanies,excludingcompaniesorlessaccountforimpairmentofassets,andcontrarytotheaccountingprincipleofprudence,whichwouldhavedisclosedtheinformationormaterialfalse,couldresultinmateriallymisleadingtoinvestorswhileexcluding,orless14 totalTakiimpairmentofassetswillseriouslyaffectthemeasurementofassets,toconfirmtheaccuracyofthedistortionofaccountinginformation,underminingtheseriousnessoftheaccountingsystemimplementation.(Twopairsofprovisionfordeclineinvalueofassets,freedomofchoiceInventoryguidelinesrequirethatinventoriesshouldbeasingleinventoryitemcostandnetrealizablevalue,ifsomeinventoryandhavesimilarpurposesinthesameareawiththeproductionandsaleofproductsrelatedto,andactuallydifficulttobewiththefamilyOtherdistinguishedthevaluationofinventory,canbecombinedmeasureofcostandnetrealizablevalue;forlargequantityandlowinventories,inventorycategorycanbemeasuredbycostandnetrealizablevalueduetoguidelinesallowcompaniestodeclineinvalueofinventoryprovisionforsingleorclassification,aswellasprovisionforthesituationtodeterminetheoccurrenceofstockbythecompanytheflexibilitytodecide,butthegapcannothelpbuttosomecompaniescandrill.14 Accountingrules,companiesintheuseofshort-terminvestmentsatlowerofcostormarket,accordingtotheirspecificcircumstances,wereusedaccordingtotheoverallinvestment,assetclassesorindividualinvestmentinprovisionfordiminutioninvalue,ifamoresignificantshort-terminvestments(suchasthetotalshort-terminvestmentof10%ormore,shallbecalculatedonthebasisofindividualinvestmentsandtodeterminetheprovisionfordeclineinvalueduetoguidelinesrequirecompaniesaccordingtospecificcircumstances,wereusedaccordingtotheoverallinvestment,assetclassesorindividualinvestmentinprovisionfordiminutioninvalue,tosomeenterpriseflexibilityofspace,sothatpartofthebusinessthroughtheaccrualmethodofchoicetoreachaboutprofits.(C)theimpairmentoflong-terminvestment,“professionaljudgments”ofbiasInvestmentcriteriarequirements,companiesshouldperiodicallythecarryingvalueoflong-terminvestmentinonebyoneatleastattheendofeachyearifthemarketpricecontinuedtofallasinvestmentchangesinoperatingconditionsorother14 reasonsleadingtoitsrecoverableamountislessthanthecarryingvalueoftheshouldberecoverableamountislessthanthedifferencebetweenthebookvalueoflong-terminvestment,investmentlossrecognizedascurrentperiod.Somecompanieshaveheldlong-terminvestmentmarket,thereisnomarketprice,whetherthepossessionoftheprovisionforimpairmentoflong-terminvestment,accordingtothefollowingsignsofjudgments.Tohavelong-terminvestmentmarketcandeterminewhethertheevidenceshouldbebasedonthefollowingprovisionforimpairment:lastyearspricelowerthanthebookvalueoftheinvestmenttosuspendtradingforoneyearormore,beaseriouslossofinvestmentunitsintheyearwasinvestedtwounitssustainedaloss,investmentunitstobesortedoutinliquidationorhaveothersignsofnotgoing.Nomarketforlong-terminvestmentscanbebasedonthefollowingevidencetodeterminewhethertheprovisionforimpairment:impactoftheinvestee14 businessorlegalenvironment,politicalchanges,suchastaxation,tradeandotherlawsandregulationsenactedorrevised,mayresultinhugeinvestmentunitlossoftheinvesteesuppliedgoodsorservicesprovidedbyproductsobsoleteorconsumerpreferenceschangeittothemarketdemandchanges,resultingintheinvestee’sfinancialconditiondeteriorated,theinvestee’sindustryproductiontechnologyoccursignificantchangesintheinvesteehaslostitscompetitiveness,leadingtoaseriousdeteriorationinfinancialcondition,suchassortedout,liquidation,thereisevidencethattheinvestmentwasvirtuallycannotgiveaneconomicbenefitinothercircumstances.Heretheword“judge”themainrequirementsofthecorporateaccountingisbasedonthecompany’sownpersonnelandtomakeasubjectiveprofessionaljudgments.Objectivelyspeaking,theactualsituationofeachenterpriseandeachofthedifferentvaluesofthedifferentaccountingofficermaytodeterminetheresultofbiased,thisisinevitable,butsomecompaniesareusingthisloopholetoachievetheir14 ownpurposes,impairmentofassetsbetweenthementionandnottomentionrandomjudgments.Second,improvetheassetimpairmentaccountingThoughts(Anaccountingstafftoimprovetheirprofessionalethics,strictself-managementAccountingpersonnelmustnotonlyproficientinbusiness,thetask,moreimportantly,ensureaccountinginformationistrue,reliable,businessneedstoreflecttheeconomicjudgmentsandexpression,shouldbebasedonanobjectiveposition,basedonobjectivefacts,facts,strictlyso“somethings.”realisticaccountingpractice,professionalquality,overridinginterests,andmanyotherreasonsoutsidetheaccountingstafftoprovideaseriousdistortionofaccountinginformation,canbeseen,tostrengthentheaccountingprofessionalethicsandself-managementisurgent.(Bstrengthenthebody’slegalresponsibilitiesrelatedtoAtpresent,someenterprisesusetoregulatetheaccountingdataaccountingbehavior,notonlythelossoftheintegrityoftheenterprise,butalsomakesthe14 reputationofbeingchallengedaccounting.Itispreciselybecausethecurrentaccountingsystemisimperfect,sothatthisbehaviorisonlya“legitimateunreasonable”.Again,anothermeaningoflegalrulesandregulations,andtobeimplementednotonlyinitsfrequency,butitsdeterrentforfalseaccountinginformationtoparticipateintherelevantlawofthemain,notonlytoclarifytheirlegalresponsibilities,butalsotoimprovethelegalresponsibilityofthedeterrencelevel.China’scurrentcorporateaccountingdata,theincreasingdistortionofthedeterrenteffectofitslowliabilityhasagreatrelationshipjustsothatrule,law,strictlyenforcedinordertotrulyregulatethebehaviorofcorporateaccounting,againsttheuseofmeansofaccountingfraudacttoensurenormaloperationofenterprises,safeguardingthepublicinterest.Linkstofreedownloadhttp://eng.hi138.com(c)improvingtheregulatorymechanismoflistedcompaniesAnyeconomicpolicieshaveeconomicconsequences,especiallyinChina,theeconomicconsequencesofthishasbeenamplified,thesameregulatorypoliciesinChinabylistedcompaniesandthe14 allotmentofsharesinrespectofqualificationsforprofitabilityandreturnonequityforstrictrules,andprovidesfortwoconsecutiveyearsoflossesifthelistedcompanywillbeST,losseswouldbedelistedforthreeconsecutiveyears,thiswillinevitablyleadtoseriouseconomicconsequencesforoperatorstotakeavarietyofwaystomanipulateprofits.Commissionsupervisionoflistedcompaniessomeextent,tolistedcompanies’regulatory-inducedearningsmanagement,“whileexistinglawsandregulationsinasinglecontrolparameter,andmoretoaccountingindicators(inparticular,profittargetsforthestandards,becausetoomuchemphasisonprofittargets,whichpromptedsomecompaniesfortheirownintereststomanipulateprofits,therefore,necessarytofurtherimprovetherelevantlawsandregulations,establishacomprehensivesetofindicators,assessmentoflistedcompaniestoimproveevaluation,suchastheoperatingprofitasaprofitabilityassessmentandoperatingresultsofthekeyindicators,statusindicatorstoestablishthecompany’sassets,thecontinuedviabilityindicators,cashflowfromoperationstargets,soastoreducethecorporateaccountingchoices,14 theexternalsystemtomanipulatetheprofitmotive,sothatnotonlycanpreventtheimpairmentofassetsoflistedcompaniesprovisionforpreparationtomanipulateprofits,butalsotopreventtheuseofassetrestructuringoflistedcompanies,incometaxreliefandultraviresthelocalgovernmenttogivefinancialsubsidies,etc.tomanipulateprofits.(Dtostrengthensupervisionandmanagementofassetimpairmentaccounting<<AccountingStandardsforEnterprisesNo.8-ImpairmentofAssets>>providesthefollowingevidenceoftheexistenceofthatassetmaybeimpaired:(amarketvalueofassetsfellsharply,thedeclinewassignificantlyhigherthannormalduetothepassageoftimeoruseexpectedtodecline(2businesswhichtheeconomic,technicalorlegalenvironmentinwhichtheassetswhenthefuturesmarketwillbeinsignificantchangesinthenearfuture,thusadverselyaffectingthebusiness(3marketinterestratesorothermarketinvestmentrateofreturninthecurrentperiodhasincreased,whichaffectthecalculationofexpectedfuturecashflowsdiscountedatthediscount14 rate,resultinginasignificantreductionintherecoverableamount(4thereisevidencethatassetshavebecomeobsoleteorhavebeendamaged(5assetshavebeenorwillbeidle,terminatedwithoraheadofscheduletouse.Nomatterwhathappensimpairmentofassets,musthaveenoughconclusiveevidencetotheaccountingrecognitionandmeasurement,ifthereareindicationsthatanassetmaybeimpairedenterpriseshouldbeestimatedforindividualassetstherecoverableamount,confirmthelossofassets.Assetimpairmentaccountingtreatmentshouldbethetaxdepartment,assetmanagement,supervisionandmanagementdepartmentstostrengthentheconstraintsofaccountingpracticesandreduceitsarbitrariness.(Fiveinternationalexperience,improveassetimpairmentaccountingRelevantforChina’scurrentlackofassetimpairmentaccountingstandards,internationalaccountingstandardsshouldlearnaboutcriteriaforimpairmentofassets,thecontentandimproveChina’sassetimpairmentaccounting,anddiscussitscontent,publicityandreachconsensustofacilitate14 uniformimplementationofreallysolveovervaluedassets,profitsandothermanipulationofaccountinginformationdistortionproblem,accordingto<<accountingsystem>>,short-terminvestmentsandenterprisestoprovisionforimpairmentofreceivablesinthesystemstillneedsimprovement.1short-terminvestments:enterpriseintheuseofshort-terminvestmentsatlowerofcostormarket,accordingtotheirspecificcircumstances,wereusedaccordingtotheoverallinvestment,byinvestmentcategoryorbyindividualinvestmentinprovisionfordiminutioninvaluebecauseoftheinvestmenttotal,accordingtothetypesofinvestmentdollarsputoutpartofthedeclineinvaluewilloffsetthedeclineinvalue,accordingtoindividualinvestmentinprovisionforshort-terminvestmentsofthemoststablebond,profitthemostconservative,butwhetherthechoiceofwhichone,thesystemhasnotbeenclear.2.Receivables:provisionforbaddebtsoftheenterpriseapproachbytheenterprisesthemselves.14 Generallythepercentageofaccountsreceivablebalancemethod,aginganalysisandthepercentageofsalesmethodavailable,andtheproportionofenterprisesextractingcustom,whichhasstrongmobility.Inaddition,the<<EnterpriseAccountingSystem>>statesthatthe“accountsreceivablewithrelatedpartiescannotbefullprovisionforbaddebts”,butalsoprovidesnotestofinancialstatementsshouldbedisclosedinthe“overthisamountlargereservesforreceivablesnot,orprovisionforbaddebtsratioislow(5%orlessthan5%ofthereasons“,butdidnotclearlydefinedgroupwithinthecompany’sreceivablesshouldprovisionforbaddebts,whileIntravaluationallowanceornot,agreatimpactonbusinessprofitandlossInaddition,reversaloftheimpairmentofassetsandbusinessactivitieswiththecompanythereisnosubstantialcontact,cannotbringbackthecashflowforthecompany,itsprofitorlossTabledoesnotseemreasonable,therefore,accordingtotheprincipleofsubstanceoverform,impairmentofassetssimilarimpulseresponsegainsofdebtrestructuring,thedifferencerelatedpartytransactions,asacapitalreserve,andnotasaprofitorloss;or14 impairmentofassetsreversalasachangeinaccountingpolicy,retroactiveadjustmentmethodusedtoadjustthepreviousyear’sprofitandloss,soastoenableatruereflectionofthecompany’soperatingprofitandlossresults,thentheprovisionisnotintendedasameansofregulatingprofits.References:[1]MinistryofFinance.AccountingStandards[M].Shanghai:LixinAccountingPublishingHouse,2006.[2]ZhangMei-HongAssetimpairmentaccounting[J].ModernFinance,2006,(11).[3]Leeshine,ChenNinaAssetimpairmentaccountingof[J].Accountingmagazine,2007,(1).[4]MinistryofFinance.Accountingsystem[M].Beijing:EconomicSciencePress,2001Linkstofreedownloadhttp://eng.hi138.com14
