我的会计毕业论文

abstract

  

Abstract

US GAAP and IFRS have the different treatments aboutPP&E impairment loss reversal. This paper tries to contribute to the convergencebetween US GAAP and IFRS to analyze the benefits and relative weaknesses PP&Eimpairment loss reversal from the perspective of earning management.  My study is to exam the relationship between PP&Eimpairment loss reversal and financial performance and whether debt ratio orPP&E impairment loss contribute to more PP&E impairment loss reversalthrough earning management. Through surveying the cases from 50 big Chinese companiesthat has PP&E impairment loss reversals, I do a simple empirical test. Ifind that the essential to report PP&E impairment loss reversal is more to helpthe company to prevent the decline its earnings than to provide the user a moreaccurate and timely value-relevant information. Higher debt ratio or greateramount of will make more reversal of PP&E impairment loss, but do notthrough the method of earning management.

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