资产减值损失

固定资产减值损失转回的会计初探

Initial Study on Impairment Loss of Fixed Assets Back to the Accounting

全面收益的单项项目中，只有公允价值变动损益、资产减值损失与股价显著正相关。

Secondly , in the individual items of comprehensive income , there are only fair value gains and losses , asset impairment loss are positively correlated with the stock price .

中国亏损上市公司计提资产减值损失的实证研究

Empirical Research on Allowances for Assets Impairment of Loss Listed Companies in China

当期确认的各项资产减值损失金额。

The amount of impairment loss of each asset recognized at the current period ;

营业外收入和资产减值损失作为解释变量，构建起回归方程来检验公允价值计量对上市公司盈余管理行为的影响。

Then we build regression equation to test the effects of fair value measurement on earnings management of listed companies .

同时建议税务部门对固定资产减值损失酌情给予部分税收优惠政策。

Meanwhile , the tax department should carry out the preferential policy to lessen the loss caused by fixed assets write-down .

固定资产减值损失的确认和计量上过多地依赖于折旧会计理论，致使固定资产折旧会计理论陷于一种两难的困境。

The recognition and measurement of the fixed assets depends more on the depreciation accounting theory , which leads it to a dilemma .

实证结果表明，在具体的利润费用项目方面，资产减值损失、营业外收入、投资收益、财务费用是我国上市公司进行盈余管理的方式，而公允价值变动损益与盈余管理的关系并不明显。

The empirical results show that asset impairment losses , non-operating income , investment income , finance expense are the principal means of listed companies to manage earnings , but the relationship between changes in fair value gain or loss and earnings management is not obvious .

经过实证研究发现，我国西部地区上市公司的会计盈余质量与存货、主营业务利润、资产减值损失、销售和管理费用、审计意见五大因素相关性较大，其他的指标影响并不显著。

Through empirical study , we found that the accounting earnings quality of the listed companies in western region has a larger correlation between the five factors which are stock , the main business profits , asset impairment loss , sales and administrative expenses , the audit opinion .

的权益工具投资，或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生的减值损失，不得转回。

Investment interest tools , or tools linked with the interests and have to go through to the settlement of derivative financial instruments and asset depreciation losses occurred , not back .

着重分析了资产组减值的损失计量、涉及商誉的资产组减值损失的计量和涉及总部资产的资产组减值损失计量，提出了结论和改进的建议。

In this part , the writer focus on the analysis of the asset impairment loss measurement , the impairment loss measurement related to goodwill and corporate assets , presents conclusions and suggestions for improvement .

然而，在会计实务中，大多数上市公司的财务报告中不存在以资产组或资产组组合为基础确认的资产减值损失，可见上市公司对资产组或资产组组合的准确把握存在一定的困难。

However , in the accounting practice , most of listed companies do not provide and reverse the asset impairment which based on its asset group or asset groups .

第四章是固定资产减值应用的相关问题研究，主要分析了固定资产减值损失转回问题，固定资产减值和累计折旧关系问题以及有关总部资产减值的相关问题。

Chapter IV is a research on the issues related to application of fixed asset impairment , focuses primarily on the issue reversal of impairment losses of fixed assets , the relation of fixed assets accumulated depreciation and impairment and the asset group impairment .

第三部分我国资产减值会计准则与原先规定的差异解读，分析了新会计准则对资产减值损失确认、计量和信息披露的相关规定，阐述了新准则体系与原规范之间的差异。

The third part discusses new accounting standards on the identification , the measurement and the disclosure of impairment of assets .

2007年至2009年上市公司通过资产减值准备的转回来增加利润的情况大为减少，这初步肯定了资产减值准则中关于资产减值损失禁止转回的规定对上市公司盈余管理行为的遏制作用。

The circumstances that listed companies reverse assets impairment to increase profits are obviously reduced from 2007 to 2009 . This confirms that the earnings management behavior of listed companies have been restrained by assets impairment standards .