資產(chǎn)減值會計(jì)與評估師來自日本的實(shí)證【外文翻譯】

1、外文文獻(xiàn)翻外文文獻(xiàn)翻譯譯譯譯文原文：AssetImpairmentAccountingAppraisers:EvidencefromJapan1、AssetImpairmentAccountinginJapanAssetimpairmentaccountingstardshavebeenintroducedinJapaninrecentyearsvoluntarilyappliedbysomecompaniesbeginningin20

2、04.ThestardshavebeenextensivelyusedinJapansince2006.WhenperfmingassetimpairmentaccountinginJapanaprofessionalappraisalisusuallyobtainedbecauseJapaneseaccountingstardsrequireanappraisalinprinciplefeverythingexceptunimptan

3、trealestate.Althoughanappraisalisnotobtainedfallrealestatetheappraiser’sroleisveryimptant.Asmentionedthemainrolesofappraisersinassetimpairmentaccountingare(1)tocontrolthediscretionarybehaviofcompanydirects(2)toproviderel

4、iableearningsinfmationfthoseconcernedwiththerelevantcompanies.Ifcompanydirectsareabletomanipulatethemarketvalueofrealestatetheymaydecidetheamountofimpairmentinamannerthatwouldbiasearningsinfmation.Investswhodecidetoinves

5、tbasedonthisinfmationmaysufferunexpectedfinancialdamage.Thegoalofrealestatevaluationbyappraisersistopreventsuchearningscodinatingbehavisbycompaniestoprovideinvestswithfinancialinfmationasclosetothecompanies’realfinancial

6、situationsaspossible.2、ConceptsinAssetImpairmentAccountingTheamountofassetimpairmentisequaltothedifferencebetweenthebookvaluetherecoverablevalueofanassetinJapan.Thesizeofanimpairmentgecouldhaveasignificantimpactonabusine

7、ssitsmanagement.Therefetherecoverablevalueofanassetmustbeclearlyobjectivelyestimatedinderfbusinessestosuccessfullyimplementanaccountingsystembasedontheimpairmentconcept.Therecoverablevalueshouldbedeterminedbygatheringrel

8、evanttransactiondataintherealestatemarket.Realestateappraisersareexpectedempiricalstudieshavefocusedontherelationbetweenassetimpairmentaccountingappraisers.Thissectionwillreviewtheempiricalstudiesofassetrevaluationwhichh

9、asbeenvoluntarilyappliedasabusinesscustomfmanyyearsintheUnitedKingdomAustralia.GenerallythemethodsfrevaluingtangiblefixedassetsunderaccountingstardssuchasthoseintheUnitedKingdomAustraliaareclassifiedaccdingtowhoconductst

10、herevaluation.Whereabusinessadministratcarriesouttherevaluationitiscalleda“direct’svaluation.”An“appraiser’svaluation”isarevaluationbyanappraiserwhohasspecialqualificationstocarryouttherevaluationasathirdparty.Thesalepri

11、ceofrealestateisnmallyfmedonthebasisofatransaction’sspecificcircumstances.Meoverthesalepriceisalsoinfluencedbytherealestate’sindividualattributes.Itmaybeextremelydifficultfandinarypersontodeterminethemarketvalue.Thusinde

12、rtoevaluatepropertymeaccuratelyeasilyavaluationbyanappraiserisacceptedasapropervaluationmethod.Howeveradirect’svaluationanappraiser’svaluationcanbechosenatthedirect’sdiscretion.Consequentlythisdiscretionmayaffectthevalua

13、tion’sreliabilitydeteriatethefinancialrept’squality.Takingintoconsiderationthedifferenttypesofvaluationstheliteraturewasreviewedtoanalyzewhetherappraisers’valuationsarereliablewhatmotivespromptdirectstoanappraiser’svalua

14、tion.Studiesfocusingonthereliabilityofappraisers’valuationsincluderesearchbyDietrichHarrisMullerofcompaniesintheUnitedKingdomresearchbyBarthClinchofcompaniesinAustralia.StudiesinAustraliabyBrownIzanLohbyCotterRidsonfocus

15、oncompanydirects’motivesiningappraisers’valuations.Thefollowingsummarizesthesestudies.4、AnalysisofCompaniesThatUseAssetImpairmentAccountingThissectiondescribestheacteristicsofcompaniesinJapanthathaveusedassetimpairmentac