资产减值与会计盈余可比性

Asset Impairment and Comparability of Accounting Income

本文探讨了资产减值与会计盈余可比性的关系,发现会计盈余受资产减值的影响越大,其与同行业其他企业的可比性就越差。进一步的分析显示,资产减值所涉及的稳健性原则和盈余管理行为是导致企业间会计信息不可比的主要原因所在。这表明,企业会根据各自的报告动机以不同的标准执行同一资产减值准则,仅仅依靠会计准则的趋同难以完全达到会计信息的可比性目标。IASB若以全球会计信息可比为目标,则应谨慎拓展资产减值会计。

This paper explores the relationship between asset impairment and comparability of accounting income,and finds that the more accounting income is affected by asset impairment,the less comparable it is. Additional analysis shows that both conservatism principle and earnings manipulation behavior related to asset impairment can lead to the lack of comparability among firms. These results indicate that firms may implement the same asset impairment standards using different criteria according to their own reporting incentives. Consequently,comparability of accounting information can not be completely achieved through accounting standards convergence. To achieve global comparability of accounting information,IASB should be cautious about developing asset impairment standards.