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1、1本科畢業(yè)論文(設(shè)計(jì))外文翻譯外文題目AssetImpairmentAccountingAppraises:EvidencefromJapan外文出處AppraisalJournal外文作者YamanotoTakashi原文:AssetImpairmentAccountingAppraisers:EvidencefromJapanABSTRACT:Theassetimpairmentaccountingsystemhasbeenintr
2、oducedthroughoutthewldsincethe1990s.EveninJapanithasbeenextensivelyintroducedsince2006.Thisarticleclarifiestheacteristicsofcompaniesthatusedassetimpairmentaccountingtheactualconditionsofappraisers’involvement.Theanalysis
3、showsthatcompanieswithhighlimpairmentratiosareconspicuouslylikelytoanappraiser’svaluation.Appraisers’participationinassetimpairmentaccountingrestrictsdirects’discretionarybehavisuggeststhepossibilityofincreasingfinancial
4、repts’reliability.Japanexperiencedasuddenrisethendeclineinrealestatepricesfromthelate1980stothe1990s.Asaresultcompaniesthatacquiredlargeamountsofrealestatewhenthepriceswererisingendedupsufferingtremendouslatentlosses.Ass
5、etimpairmentaccountingwhichrecentlyhasbeenintroducedinJapanhasexposedtheselosses.Todayassetimpairmentaccountingcontributestopresentationofthestarkcontrastbetweencompaniesthathaveeffectivelyutilizedtheircpaterealestatetho
6、sethathavenot.Thisrevelationhaschangedcompanydirects’viewsofcpaterealestatehascreatednewareasofoperationsfappraiserswhohavegreatlycontributedtotheprocessofassetimpairmentaccounting.Thisarticlepresentsempiricalanalysesofc
7、ompaniesthathaveadoptedassetimpairmentaccountingattemptstoverifyappraisers’rolescontributions.HistyTheFinancialAccountingStardsBoard(FASB)releasedStatementofFinancialAccounting3propertytaxassessmentvaluecanbeusedinsteado
8、fanappraisal.Thispropertytaxassessmentvalueis70%ofthemarketvalueseeTheAssetimpairmentAccountingStards(Japan)Clauses2890.Municipalgovernmentssetassessmentvaluesevery3years.Thisassessmentinfmationisfreelyavailabletotaxpaye
9、rs.Asmentionedthemainrolesofappraisersinassetimpairmentaccountingare(1)tocontrolthediscretionarybehaviofcompanydirects(2)toprovidereliableearningsinfmationfthoseconcernedwiththerelevantcompanies.Ifcompanydirectsareableto
10、manipulatethemarketvalueofrealestatetheymaydecidetheamountofimpairmentinamannerthatwouldbiasearningsinfmation.Investswhodecidetoinvestbasedonthisinfmationmaysufferunexpectedfinancialdamage.Thegoalofrealestatevaluationbya
11、ppraisersistopreventsuchearningscodinatingbehavisbycompaniestoprovideinvestswithfinancialinfmationasclosetothecompanies’realfinancialsituationsaspossible.ConceptsinAssetImpairmentAccountingTheamountofassetimpairmentisequ
12、altothedifferencebetweenbookvaluerecoverablevalueofanassetinJapan(Figure1).Thesizeofanimpairmentgecouldhaveasignificantimpactonabusinessitsmanagement.Therefetherecoverablevalueofanassetmustbeclearlyobjectivelyestimatedin
13、derfbusinessestosuccessfullyimplementanaccountingsystembasedontheimpairmentconcept.Therecoverablevalueshouldbedeterminedbygatheringrelevanttransactiondataintherealestatemarket.Realestateappraisersareexpectedtoplayanimpta
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