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1、 中美会计准则关于资产减值损失的比较研究THE COMPAREMENT AND RESEARCH OFASSETS IMPAIRMENT RECORDING UNDERPRC GAAP AND US GAAP学学专作导学班校 ： 上 海 交 通 大 学院 ： 安 泰 经 济 与 管 理 学 院业 ： 国 际 工 商 管 理 （ IMBA）者 ： 钭 徐 莉师 ： 石 桂 峰号 ： 1131209258级 ： M1312091答 辩 日 期 ： 2015 年 12 月 27 日 管理层可能采用多种方法通过资产减值损失计提进行盈余管理。第五章是关于规范资产减值损失计提的建议。对会计准则会计实务主要
2、有计提标准每期要保持一致、参考同行业平均水平、合理规范对未来的预测等。对中国资产减值会计的大环境也提出了一些意见以及建议。第六章为全文总结。关键词：资产减值，中国会计准则，美国会计准则，计提 THE COMPAREMENT AND RESEARCH OFASSETS IMPAIRMENT RECORDING UNDERPRC GAAP AND US GAAPABSTRACTThe US capital market is developed and open to companies from othercountries, which attract many Chinese compani
3、es to be listed in US. But dueto the quality of the accountants, sometimes financial reports are challengedby U.S. Securities and Exchange Commission (SEC), especially therecording of assets impairment. But as the forerunner of the GAAP, USGAAP is used for reference of PRC GAAP, especially the recor
4、ding of assetsimpairment. This thesis analyzed the regulation of US GAAP regarding assetsimpairment and the difficulties encountered in actual work, aiming to providevalue to the companies listed in US and the research of assets impairmentunder PRC GAAP.This article is divided into six parts.The fir
5、st part introduces the reason of wring this article, and the thinkingand discovery of analysis.The second part briefly summarizes the recording of assets impairment,including the theory and effect.The third part is about the basic regulations regarding recording of assets impairment under US GAAP an
6、d compares the differences between PRCGAAP, US GAAP and IFRS. Then points out the main section of this articleis the recording of assets impairment regarding inventory and fixed assets.Then this part compare the detail regulations between PRC GAAP and USGAAP.The fourth part is the example of assets
7、impairment in practice. This partrecommends a solar PV company listed in NYSE and find when someparameters change a little, the result of impairment test would change a lot,which leads to big influence in profit. The management could manage surplusby impairment recording.The fifth part is regarding
8、the advices of recording assets impairment ofUS GAAP and PRC GAAP. The recommendations including keep recordingstandard consistent every period, refer to the average level of the industry,reasonable regulate the forecasts of the future and so on.The sixth part is the conclusion of this article.KEY W
9、ORDS: assets impairment, recording, US GAAP, PRC GAAP 目录第 1章 导论.11.1 研究背景.11.2 研究内容.11.3 研究方法.21.4 主要发现和创新点.21.5 论文结构.3第 2章 资产减值损失概述.42.1资产减值概述.42.1.1 资产.42.1.2 资产减值和资产减值会计.42.2 资产减值的历史沿革.52.2.1 国际会计准则机构对资产减值会计的研究.52.2.2 美国资产减值会计处理的规范.62.2.3 我国资产减值会计处理的规范.7第 3章 会计准则关于资产减值规定的国际比较.93.1 会计准则关于资产减值总体规定的国际比较.93.1.1资产减值会计准则的适用范围.93.1.2 资产减值迹象及减值确认时间.93.1.3 资产减值的确认标准.123.1.4 资产减值总体规定小结.
