sfas中第144号关于资产减值实施效果的实证分析.docVIP

Implementing the impairment of assets requirements of SFAS No .144 An empirical analysis (Alan Reinstein, School of Business Administration, Wayne State University, Detroit, Michigan, USA, and Gerald H. Lander, College of Business, University of South Florida, St Petersburg, Florida, USA In 2001, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards (SFAS No. 144, Accounting for the Impairment or Disposal of Long-lived Assets (FASB, 2001. Superseding the provisions of SFAS No.121, Accounting for Long Lived Assets and for Long Lived Assets to be disposed of