資產(chǎn)減值會計與估價來自日本的證據(jù)【外文翻譯】

1、1本科畢業(yè)論文（設(shè)計）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