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1、原文：Write-OffsasAccountingProcedurestoManagePerceptionsIntroductionInrecentyearsmaterial,separatelydisclosedlossprovisionshavebecomeincreasinglycommonelementsinearningsstatements.Someaccountantshavebeenconcernedthatthesewrite-offsoftenoccursignificantlyaftertherelated
2、assetimpairment,tendtobedisclosedlateinthefiscalyear,andwerefrequentlyinexcessofthereductionneededtoreflectthenew,lowermarketvalues.ThustheFASBandtheSECareconsideringtheneedforanewstandardwhichspecifiestheaccountingtreatmenttobeaccordedtheimpairmentofvalueoflong-live
3、dassets.Oneobjectiveofthispaperistocharacterizerecentdisclosuresinwayswhichmayclarifythepolicyissues.Arelatedobjectiveistoidentifyrelationsamongmateriallossprovisions,underlyingeconomicevents,andgoalsofmanagementregardingfinancialdisclosures.Ingeneral,economiceventsp
4、recedeaccountingrecognition;aneventoccursandthenitisdisclosed.Formaterialwriteoffs,thissequenceimpliesthatassetssufferanimpairmentofvalue,managementrealizesthatimpairment,andthenanaccountingentryiscreatedtorecordtheimpairment.Thischaracterizationmaymisrepresenttheund
5、erlyingeventinsomewrite-offs,especiallyreorganizations.Typically,reorganizationsinvolveanaccountingentrybeforecertainplannedtransactionsarecompleted.Theaccountingeventistheformalizationofareorganizationplanwhichmayanticipaterelocatingproduction,layoffs,firings,earlyr
6、etirements,orsalesofassets.Sincemanagementadoptstheplans,managements'preferencesaffectthemagnitudeandtimingofwrite-offsrelatedtoreorganizationsinamoresignificantanddirectwaythaninmostaccountingdisclosures.Themotivationsforandstructureoftheaccountingentryforsuchwrite-
7、offsislinkedtotheunderlyingeconomiceventswhichdifferacrossreorganizations.Managementmayberespondingtoadeclineinthevalueofexistingassetsormaybemovingtoimproveassetutilizationwithoutadeclineintheirvalue.Anewmanagementmayberecognizingproblemsoropportunitiesignoredbythei
8、rpredecessors.Anentrenchedmanagementmaybeseekingtodetertakeovereffortsbyrecastingperceptionsofvalueviarestatedaccountingvaluesorbya
