Discussion of 'An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136'

Zhuang Zili

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Discussion of 'An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136'

机译：讨论“评估澳大利亚公司的资产减损以及是否受到AASB 136的影响”

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This article discusses the paper by Bond, Govendir, and Wells (2016). The comments focus on four issues: (i) the evaluation of the book to market ratio of equity as an impairment indicator; (ii) the managerial discretion on realized impairments; (iii) the interpretation of the increase in asset impairment after transition to IFRS; and (iv) the role of cross-sectional analysis in investigating asset impairments.

机译：本文讨论了Bond，Govendir和Wells（2016）的论文。意见集中在四个问题上：（i）评估账面市净率作为减值指标的权益；（ii）已实现减值的管理酌处权；（iii）过渡至国际财务报告准则后资产减值增加的解释；（iv）横断面分析在调查资产减值中的作用。

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来源
《Accounting and finance》 |2016年第1期|289-294|共6页
作者
Zhuang Zili;
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作者单位

Chinese Univ Hong Kong, CUHK Business Sch, Shatin, Hong Kong, Peoples R China;

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原文格式 PDF
正文语种 eng
中图分类
关键词
Asset impairments; IFRS; IAS 36; AASB 136;

机译：资产减值;IFRS;IAS 36;AASB 136;

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专利

1. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136 [J] . Bond David, Govendir Brett, Wells Peter Accounting and finance . 2016,第1期

机译：评估澳大利亚公司的资产减损以及是否受到AASB 136的影响
2. Discussions: (1) "On the Axisymmetric Turbulent Boundary Layer Growth Along Long Thin Circular Cylinders," (Jordan, S. A., 2014, ASME J. Fluids Eng., 136(5), p. 051202) and (2) " Understanding Tow Tank Measurements of Total Drag for Long Thin Circular Cylinders," (Jordan, S. A., 2014, ASME J. Fluids Eng., 136(3), p. 031205) [J] . Afzal Noor, Seena Abu Journal of Fluids Engineering: Transactions of the ASME . 2015,第3期

机译：讨论：（1）“关于沿细长圆柱体的轴对称湍流边界层的生长”，（乔丹，南非，2014年，ASME J.流体工程，136（5），第051202页）和（2）“了解拖曳长细圆柱体总阻力的储罐测量”，（乔丹，南非，2014年，ASME J.流体工程，136（3），第031205页）
3. Cherries, Apples and Sea levels: Discussion of Neil J. White et ah, Australian sea levels -trends, regional variability and influencing factors, earth-science reviews 136 (2014) 155-174 [J] . A.Parker, C.D.Ollier Environmental science . 2015,第6期

机译：樱桃，苹果和海平面：尼尔·怀特（Neil J. White）等人的论述，澳大利亚海平面趋势，区域变异性和影响因素，地球科学评论136（2014）155-174
4. The Discussion about Consolidated Statements of Assets Impairment of Internal Contacts [C] . Xiaoli Lu, Konghua Yu, Yumin Gao Proceedings of the International Conference on E-Business and E-Government . 2010

机译：内部联系人资产减值合并报表的讨论
5. Impact of organizational resilience on firm longevity A comparative study of two financial firms impacted by the 2007–2008 financial crisis [D] . Stipicevic, Katherine 2011

机译：组织弹性对公司寿命的影响两家受2007–2008年金融危机影响的金融公司的比较研究
6. Abstract 136: Patient Experiences With Cost Discussions And Financial Toxicity In Breast Reconstruction [O] . Nishant Ganesh Kumar, Nicholas L. Berlin, Sarah Hawley, 2020

机译：摘要136：患者在乳房重建中进行成本讨论和金融毒性的体验
7. COMPOSITION AND ASSESSMENT OF BIOLOGICAL ASSETS ACCORDING TO NATIONAL ACCOUNTING STANDARDS (PUBLIC SECTOR ACCOUNTING STANDARDS) 136 “BIOLOGICAL ASSETS” [O] . Tatiana KYTAICHUK 2019

机译：根据国家会计准则（公共部门会计准则）136“生物资产”的构成和评估生物资产

Discussion of 'An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136'

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