企業適用資產減損之個案研究-以某光電公司為例

A Case Study of Asset Impairments on Enterprise Issue- Example of a Visual Photonics Company.

蔣志青(Chih-Ching Chiang)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600688

摘要

近年來，全球財報醜聞不斷，投資人關注的焦點在於企業的財務報表能否允當表達真實價值，為使國內企業增加財務報表透明度，提高外資對台股的認同度，同時有利台股與國際接軌，我國財務會計準則委員會於民國93年7月1日公佈財務會計準則公報第35號『資產減損之會計處理準則』，並對會計年度結束日在民國94年12月31日(含)以後之財務報表適用之，但亦得提前適用。由於國內首度適用資產減損公報，對於許多企業將產生不小的衝擊，而資本市場預期股價反應將有「短空長多」之看法。

本研究以個案研究法，首先探討個案公司產業背景及導入財務會計準則第35號公報相關程序，並分析個案公司適用財務會計準則第35號公報前後各期財務報表變化及財務比率之影響，同時彙整個案公司宣告資產減損前後市場反應之變化，此外針對資產減損前後市場反應與同業間之比較。研究結論可看出個案公司符合市場預期「短空長多」的預期表現，連年虧損的個案公司經過資產減損後轉虧為盈，而財務會計準則第35號公報最終的精神，不僅能忠實表達企業資產實質的價值，也使得傳統的財務會計原則有了重大的改變與突破。

關鍵字

資產減損 ； 個案研究法

並列摘要

Numerous financial scandals have erupted in recent years worldwide. The focus of investors now centers upon whether financial reports truly reflect the value of enterprises. To increase the transparency of financial statements of domestic enterprises, to improve understanding by foreign investors, and to help bring the Taiwan stock market more in-line with international standards, the Financial Accounting Standards Committee of Taiwan promulgated the “Accounting for Impairment of Assets” in its Statement of Financial Accounting Standards No. 35 on July 1, 2004, which applies to the financial reports of companies with fiscal year ending on December 31, 2004. Companies can also elect to adopt this rule earlier than the required date. Because this is the first time “impairment of assets” accounting is adopted in Taiwan, many enterprises will experience a significant impact. It is also expected that share prices will reflect the “short-term pain for long-term benefits” view in the capital markets.

This research paper employs case study methods to investigate the industry background of the companies under study and the related procedures in their introduction of Statement No. 35. We also analyze the changes in financial statements and the impacts on financial ratios of the case companies before and after Statement No. 35 adoption. Data on changes in market responses to the companies’ declarations of asset impairment has also been compiled, together with comparisons with other firms within the same industry. The conclusion of this study demonstrates that our case study companies do indeed satisfy the “short-term pain for long-term benefits” expectation. Many who have experienced losses over the years are now profitable as a result of adopting asset impairment accounting. This study shows that the ultimate goal of Statement No. 35 has been realized, not only helping to reveal an enterprise’s true value, but also contributing to important changes and breakthroughs in traditional financial accounting principles.

並列關鍵字

Case study research ； Impairment of Assets

參考文獻

財團法人中華民國會計研究發展基金會，2004年，財務會計準則公報第35號公報：『資產減損之會計處理準則』，財務會計準則委員會。

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FASB. 2001. Statement of Financial Accounting Standards. No. 142: Accounting for the goodwill and other intangible assets. Norwalk, CT: Financial Accounting Standards Board.

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