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ID:14442391
大小:140.50 KB
页数:32页
时间:2018-07-28
《外文翻译--资产减值会计与估价:来自日本的证据》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、外文翻译--资产减值会计与估价:来自日本的证据本科毕业论文设计外文翻译外文题目AssetImpairmentAccountingandAppraisesEvidencefromJapan外文出处AppraisalJournal外文作者YamanotoTakashi原文AssetImpairmentAccountingandAppraisersEvidencefromJapanABSTRACTTheassetimpairmentaccountingsystemhasbeenintroducedthroughouttheworldsincethemid-1990sEveninJa
2、panithasbeenextensivelyintroducedsince2006ThisarticleclarifiesthecharacteristicsofcompaniesthatusedassetimpairmentaccountingandtheactualconditionsofappraisersinvolvementTheanalysisshowsthatcompanieswithhighland-impairmentratiosareconspicuouslylikelytoselectanappraisersvaluationAppraiserspar
3、ticipationinassetimpairmentaccountingrestrictsdirectorsdiscretionarybehaviorandsuggeststhepossibilityofincreasingfinancialreportsreliabilityJapanexperiencedasuddenriseandthendeclineinrealestatepricesfromthelate1980stothe1990sAsaresultcompaniesthatacquiredlargeamountsofrealestatewhentheprice
4、swererisingendedupsufferingtremendouslatentlossesAssetimpairmentaccountingwhichrecentlyhasbeenintroducedinJapanhasexposedtheselossesTodayassetimpairmentaccountingcontributestopresentationofthestarkcontrastbetweencompaniesthathaveeffectivelyutilizedtheircorporaterealestateandthosethathavenot
5、ThisrevelationhaschangedcompanydirectorsviewsofcorporaterealestateandhascreatednewareasofoperationsforappraiserswhohavegreatlycontributedtotheprocessofassetimpairmentaccountingThisarticlepresentsempiricalanalysesofcompaniesthathaveadoptedassetimpairmentaccountingandattemptstoverifyappraiser
6、srolesandcontributionsHistoryTheFinancialAccountingStandardsBoardFASBreleasedStatementofFinancialAccountingStandardsSFASNo121AccountingfortheImpairmentofLong-LivedAssetsandforLong-LivedAssetstoBeDisposedofintheUnitedStatesin19951TheInternationalAccountingStandardsCommitteereleasedInternatio
7、nalAccountingStandardsIASNo36ImpairmentofAssetsin19982Thusassetimpairmentaccountinghasbeenaglobalissuesincethemid-1990sSFASNo121wasrevisedandreplacedbySFASNo144AccountingfortheimpairmentortheDisposalofLong-LivedAssetsin2001AlsoseeSFASNo157FairValueMeasur
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