资产减值准备对会计信息的影响

资产减值准备的计提在我国的发展还处于“初级阶段”,不论在理论研究、具体规范还是实际操作中都很不完善,容易造成某些损益类账户核算内容混乱,成为上市公司盈余管理的手段。鉴于资产减值准备对会计数据的负面影响及负面影响造成的社会危害性,有必要研究资产减值准备对会计数据产生负面影响的原因,在此基础上采取相应的对策规范资产减值会计,从而既能发挥资产减值准备的谨慎性的优势,又能有效防范负面影响。     

How Do Firms Implement Impairment Tests of Goodwill?

This study seeks first to examine how firms implement impairment tests as required by IAS 36, and second, to explore factors which may explain why some firms are not entirely in compliance with IAS 36. It is based on a survey which includes 58 completed questionnaires representing 73% of the firms on the Copenhagen Stock Exchange that recognize goodwill on the balance sheet. The findings imply a variety in the application of IAS 36. Based on our analysis, it is difficult to determine whether this simply indicates that firms adopt an approach suited to their organizational and economic structures, or if it reveals that firms are uncertain as how to apply the standard. Our analysis further indicates inconsistencies in the implementation of IAS 36. This includes both how firms define a CGU and how they estimate the recoverable amount. Further, multivariate analysis reveals that the inconsistencies detected here are less likely in firms that systematize the procedures for impairment testing and use persons with considerable valuation experience. The findings should be of interest to a number of parties including firms, financial advisers, auditors, standard setters and users of financial statements.     

Does a goodwill impairment regime better reflect the underlying economic attributes of goodwill?

IFRS adoption transformed the accounting treatment for goodwill in many countries. Instead of amortizing goodwill, firms now test for its impairment and write off impairment losses against income. Accounting standard‐setting bodies claim that an impairment regime better reflects the underlying economic value of goodwill than systematic amortization. We investigate this claim by comparing the association between goodwill accounting charges against income and firms’ economic investment opportunities in amortization and impairment regimes. We find that the association between firms’ goodwill charges against income and the firms’ investment opportunities is stronger during the IFRS regime than the AGAAP regime. This indicates that, as claimed, impairment charges better reflect the underlying economic attributes of goodwill than do amortization charges.     

IASB's independence in the due process: an examination of interest groups’ influence on the development of IFRS 9

This mixed-method study examines whether and how the International Accounting Standards Board (IASB) was influenced by interest groups during the development of the expected credit loss (ECL) model for IFRS 9 Financial Instruments. Content analysis of 327 comment letters revealed that the IASB was influenced. However, Fisher's exact test and chi-square goodness-of-fit test showed that, to a greater extent, the influence was not significant. Furthermore, qualitative analyses of the arguments put forward by interest groups showed that as a result of interest groups’ inputs, accounting requirements for the ECL model were made more operational, less complex and potentially productive of more comparable financial information.     

固定资产减值问题的探讨

固定资产在企业资产中占据重要的地位,为避免因科技进步等原因给企业固定资产带来的贬值风险,保证会计信息的真实性和相关性,制度要求对固定资产计提减值准备。本文对如何核算计提减值准备后的固定资产折旧的问题进行了探讨,并提出了改进固定资产减值核算的建议。     

新会计准则下资产减值准备存在的问题及对策

2006年初,我国正式公布了新会计准则。新会计准则中对资产减值准备的若干规定,进一步提高了会计信息质量。但由于种种原因,新会计准则下资产减值准备仍存在一定的问题。本文对资产减值准备存在的问题进行了分析,并提出了几点建议。