外文文献翻译ACloserLookAtDiscretionaryWritedownsOfImpairedAssetsTheincreasingnumberofassetwritedownsandwrite-,thereislittleempiricalresearchwhichappliesdirectlytothewritedownswhichmightbecoveredbytheresultingstandards(discretionarywritedowns).BeforeanyregulationbytheFASBisattemptedinthisarea,,butalsowrite-,thefollowingareaswillbeexplored:?Howprevalentaretheseevents???Arethereanytimingpatternsintheseevents??Howdotheyaffectstockpricesandthefinancialhealthofthefirms?THECURRENTENVIRONMENTAnassetissaidtobe"impaired"whenitsbookvalueexceedssomemeasureofits"fair",thefirmhasrecordeda"writedown.",certaincurrentassets,suchasmarketablesecuritiesandinventories,,,anylongtermassetsforwhichdisposaliscontemplated(includingassetsbeingsoldaspartofadiscontinuedoperation)realizablevalue(exitmarketvaluelesscostsofsellingandreadyingforsale).ThesefinaltypesofwritedownsareadequatelyaddressedbyAPB30,andthereappearstobenoconfusionontheapplicationoftherulestothesesituations,noranyreasontoreass
对减记资产减值的研究【外文翻译】 来自beplayapp体育下载www.apt-nc.com转载请标明出处.