中、美、阿资产减值会计准则比较研究

发布时间：2018-01-22 08:01

本文关键词： 资产减值资产减值会计准则相关性和可靠性　出处：《黑龙江大学》2013年硕士论文　论文类型：学位论文

【摘要】：本文是以提高会计信息质量为目的，，以探讨长期资产减值会计准则对会计信息质量的影响为重点进行研究的。本文在对IAS36和SFAS144-142、中国的CAS8及阿尔及利亚的NFAS长期资产减值准则进行比较研究的基础上，进一步比较研究和分析了长期资产减值准则对财务报告信息可靠性和相关性的影响。本文研究的结论包括：首先CAS8及NFAS同SFAS144-142的差异和SFAS144-142同IAS36长期资产减值准则的差异不是很大，主要差异体现在关于资产减值损失的确认和关于商誉分配以及资产减值损失的回转方面。但是,NFAS资产减值规则不太清楚的地方很多这与我国目前的环境相关的。其次，本文从财务报表信息相关性和可靠性的概念和资产减值规定对会计信息质量的影响的分析，发现IAS36更有助于提高会计信息质量。然而，可靠性的问题仍然存在，这让人对资产减值涉及的财务信息的质量产生怀疑，那么究竟是资产减值还是财务信息减值呢?(Emily Giannini,2007)。为提高信息质量，本文建议在财务报告中应确认历史成本，同时以注释或附注说明等形式披露资产减值信息和一些有用的信息，来帮助使用者做出较合适的经济决策。而不要在未来或不确定的情形下确定营业利润，也就是营业利润的确定因素不应包含未来和不确定性因素。会计利润的确定不应该以资产评价为基础，这样会计利润的含义和目的才会更有意义。
[Abstract]:The purpose of this paper is to improve the quality of accounting information, to explore the impact of long-term asset impairment accounting standards on the quality of accounting information. This paper focuses on IAS36 and SFAS144-142. China's CAS8 and Algeria's NFAS long-term asset impairment criteria on the basis of comparative study. Further comparative study and analysis of the long-term asset impairment standards on the reliability and relevance of financial reporting information. The conclusions of this study include:. First of all, the difference between CAS8 and NFAS and SFAS144-142, and between SFAS144-142 and IAS36 long-term asset impairment criteria is not very big. The main differences are in the recognition of impairment losses and in the distribution of goodwill and the return of impairment losses. However. NFAS asset impairment rules are not very clear many of which are related to the current environment of our country. Secondly. Based on the analysis of the concept of information relevance and reliability of financial statements and the impact of impairment on the quality of accounting information, this paper finds that IAS36 is more helpful to improve the quality of accounting information. The question of reliability still exists, which makes people doubt the quality of the financial information involved in the impairment of assets, so is it the impairment of assets or the impairment of financial information? Emily Gianninius. In order to improve the quality of information, this paper suggests that the historical cost should be recognized in the financial report, and the impairment information and some useful information should be disclosed in the form of notes or notes. To help users make more appropriate economic decisions. Do not determine operating profits in future or uncertain situations. In other words, the determinant factors of operating profit should not include future and uncertainty factors. The determination of accounting profit should not be based on asset evaluation, so the meaning and purpose of accounting profit will be more meaningful.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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