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我国新颁布的《企业会计准则第8号——资产减值》规定,存货等已确认的资产减值不得转回。针对新准则对资产减值单向计提的规定,本文从资产减值准备计提方向研究上市公司资产减值的信息含量,发现资产减值的计提方向存在信号显示作用。这表明资产减值准备方向传递了公司未来前景的信息,全面取缔资产减值准备的转回将减少资产减值的部分信息含量。
China’s newly promulgated Accounting Standards for Enterprises No. 8 - Impairment of Assets stipulates that no impairment of assets that has been recognized, such as inventories, may be reversed. In view of the provisions of the new standard for one-way accrual of assets impairment, this paper studies the information content of assets impairment of listed companies from the aspect of provision of assets impairment, and finds that there is a signal display role in the accrual direction of assets impairment. This shows that the direction of asset impairment preparation passed the company’s future prospects of information, a total ban on the reversal of asset impairment will reduce the asset impairment part of the information content.