文档介绍：毕业论文
资产减值准则的实施对上市公司利润的影响
摘要
2006年2月15日,我国财政部颁布了新企业会计准则,该体系由一项基本会计准则和38项具体会计准则组成。新准则体系中单列了《企业会计准则第8号——资产减值》(以下简称《资产减值》准则)以更好地提高会计信息质量、规范企业会计行为,体现了我国会计准则和国际会计准则的趋同。本文先从资产减值的会计基本理论入手,对资产减值会计的确认、计量和披露进行了阐述,并结合相关上市公司数据的对比,分析了该准则的执行情况及影响。通过在数据的分析中发现:个别上市公司在使用旧准则时,利用资产减值为其虚增利润,粉饰报表;而新《资产减值》准则虽减少了上市公司进行盈余操纵的空间,但并没有完全封住上市公司操纵盈余的闸门。文章最后,根据上述发现,按现时情况提出了如何更好的防止上市公司在资产减值方面操纵利润的若干浅见。
关键词:资产减值,上市公司,案例分析,利润操纵,不足和建议
The Impact of New Assets Impairment Accounting Standard’s Execution on panies’ Earnings
Abstract
At the beginning of 2006, China’s Department of Finance announced the new “Accounting Standards for Business Enterprises”, which includes a single standard for the accounting of impairment of assests. CAS 8 stipulates that, when the impairment of assets is recognized, it cannot be flushed. This aims to prevent those enterprises using the impairment allowance to adjust their profit. To reflect the financial position and the result of operation of panies fairly, the principle of allowance for impairment assets obeys the fundamentals of wariness, but it is different in reality. Because of some inherent premise and restriction of the security market, companies which using the policy adjust to profits make the problem of accounting information even worse.
This paper discusses the recognition, measurement and disclosure of accounting for asset impairment in view of basic accounting theory. Then we draw the conclusion that ratio of every impairment allowance item decreased as the decreasing of asset's liquidity by the analysis of the execution of asset impairment accounting policy in the panies. By analyzing those problems which we found when studying those panies, we draw some suggestions to improve China’s assets impairment accounting standard and its applications.
Key Words:Accounting for the impairment of assets,pany ,Case analysis, Earnings management ,Accounting Regulations,Insufficiency and Suggestion
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