Historical Review of U.S. Research on Accounting for Asset Impairments and Its Enlightenment
- 管理学院－已发表论文 
回顾美国在资产减值会计方面的研究历史 ,以FASB发布的两个资产减值会计准则 (SFAS12 1和SFAS14 4 )为分界点 ,将其分为三个阶段进行总结。认为美国FASB在制订资产减值会计准则时所采用的充分程序 (dueprocess)尤其值得我国借鉴。公司治理研究、管理者的诚信问题以及公允价值研究等是完善资产减值会计规范的基础。The history of U.S. research on accounting for asset impairments is reviewed in the paper. With the two accounting standards of assets impairments issued by FASB, SFAS121 and SFAS144, as boundary points, the research history can be divided into three stages. Based on reviewing each of the stages, the author suggests that Due Process adopted by FASB in formulating the accounting standard of asset impairments be used for reference in China, and, in addition, that researches on corporate governance, managers' honesty and fair value be the foundations for improving the accounting standard of asset impairments.