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ID:345715
大小:1.37 MB
页数:30页
时间:2017-07-26
《资产减值会计与估价:来自日本的证据【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、本科毕业论文(设计)外文翻译外文题目AssetImpairmentAccountingandAppraises:EvidencefromJapan外文出处AppraisalJournal外文作者YamanotoTakashi原文:AssetImpairmentAccountingandAppraisers:EvidencefromJapanABSTRACT:Theassetimpairmentaccountingsystemhasbeenintroducedthroughouttheworldsincethemid-1990s.EveninJapanitha
2、sbeenextensivelyintroducedsince2006.Thisarticleclarifiesthecharacteristicsofcompaniesthatusedassetimpairmentaccountingandtheactualconditionsofappraisers’involvement.Theanalysisshowsthatcompanieswithhighland-impairmentratiosareconspicuouslylikelytoselectanappraiser’svaluation.Apprai
3、sers’participationinassetimpairmentaccountingrestrictsdirectors’discretionarybehaviorandsuggeststhepossibilityofincreasingfinancialreports’reliability.Japanexperiencedasuddenriseandthendeclineinrealestatepricesfromthelate1980stothe1990s.Asaresult,companiesthatacquiredlargeamountsof
4、realestatewhenthepriceswererisingendedupsufferingtremendouslatentlosses.Assetimpairmentaccounting,whichrecentlyhasbeenintroducedinJapan,hasexposedtheselosses.Today,assetimpairmentaccountingcontributestopresentationofthestarkcontrastbetweencompaniesthathaveeffectivelyutilizedtheirco
5、rporaterealestateandthosethathavenot.Thisrevelationhaschangedcompanydirectors’viewsofcorporaterealestateandhascreatednewareasofoperationsforappraisers,whohavegreatlycontributedtotheprocessofassetimpairmentaccounting.Thisarticlepresentsempiricalanalysesofcompaniesthathaveadoptedasse
6、timpairmentaccountingandattemptstoverifyappraisers’rolesandcontributions.HistoryTheFinancialAccountingStandardsBoard(FASB)releasedStatementofFinancialAccounting30Standards(SFAS)No.121,AccountingfortheImpairmentofLong-LivedAssetsandforLong-LivedAssetstoBeDisposedof,intheUnitedStates
7、in1995.1TheInternationalAccountingStandardsCommitteereleasedInternationalAccountingStandards(IAS)No36,ImpairmentofAssetsin1998.2Thus,assetimpairmentaccountinghasbeenaglobalissuesincethemid-1990s.1.SFASNo.121wasrevisedandreplacedbySFASNo.144,AccountingfortheimpairmentortheDisposalof
8、Long-LivedAssetsin2001.Als
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