外文翻译--资产减值会计与估价：来自日本的证据

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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