Empirical Study on New Accounting Criterion Influence to Assets Impairment

机译：新会计准则对资产减值影响的实证研究

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This paper sets out to explore the listed companies in China value-returned impairment of long assets by comparisons from 2003 to 2006. We find that value-returned impairment of long assets in 2006 is greater than in other years. And the value-returned impairment of long assets of loss-making listed companies are larger than other companies in 2006. Finally we find that the listed companies new impairment of long assets in 2006 is less than had been the case in 2004 and 2005.

机译：本文通过2003年至2006年的比较，探索了中国上市公司的长资产价值回报减值。我们发现2006年的长资产价值回报减值大于其他年份。亏损的上市公司的长期资产的价值回报减值比2006年的其他公司要大。最后，我们发现，上市公司2006年的长期资产的新减值比2004年和2005年的情况要少。

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来源
《Proceedings of the 2nd (2010) international conferece on financial risk and corporate finance managament.》|2010年|p.162-169|共8页
会议地点 Dalian(CN)
作者
GUO Yanping;
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作者单位

School of Accounting, Inner Mongolia finance and Economics College, Hohehot, China, 010070;

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会议组织
原文格式 PDF
正文语种 eng
中图分类世界金融、银行;世界金融、银行;
关键词
listed companies; impairment of assets; CASs;

机译：上市公司 ;资产减值; CAS;

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Empirical Study on New Accounting Criterion Influence to Assets Impairment

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