资产减值会计与评估师：来自日本的实证【外文翻译】

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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