The Research On The Asset Impairment Policy Of Listed Companies In China

Asset impairment accounting has been a hot topic in the field of accounting for a long time.On February 15,2006 our country issued "Enterprise Accounting Standard NO.8-Asset Impairment Accounting" which would be implemented since January 1st, 2007.With the issue of enterprise accounting standard NO.8 asset impairment accounting has become the focus of both scholars and accountants.The issue of new accounting standards of asset impairment is a big step for Chinese accounting reform.It will provide a solid foundation to standardize accounting behavior,improve accounting information quality and financial reports.After new criterion promulgation,how does our country's to the listed company do in the property depreciation policy? Which factors have to choose to the listed? Had these questions,this article collect and analysis the A shares listed companies during 2005 to 2007 about information of assets impairment.This paper take the new criterion's implementation as a background,use difference analysis and regression analysis methods,selects the Shanghai stock market A takes the research sample,and carries on the description to our country to be listed property depreciation policy execution's overall situation and discusses the empirical study on the implementation of asset depreciation in domestic loss listed companies,does the test on the ratio of Assets Impairment to assets in those companies.Outlining the effect of the implementation of the policy in 2007 by compared with 2005,2006.Finally,comes up with some suggestions to further improve China's supervision policy.Through studies,the implement of new assets depreciation standards has not had the obvious influence to the market overall.The companies with different profession and property scale's have the remarkable difference in the definition of the assets.To the influencing factor analysis,condition of business which have quite remarkable to the property depreciation preparation idea and exists regarding the loss to the listed company using the property depreciation preparation idea raises operates the profit the situation.