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1、原文：WriteOffsasAccountingProcedurestoManagePerceptionsIntroductionInrecentyearsmaterialseparatelydisclosedlossprovisionshavebecomeincreasinglycommonelementsinearningsstatements.Someaccountantshavebeenconcernedthatthesewri

2、teoffsoftenoccursignificantlyaftertherelatedassetimpairmenttendtobedisclosedlateinthefiscalyearwerefrequentlyinexcessofthereductionneededtoreflectthenewlowermarketvalues.ThustheFASBtheSECareconsideringtheneedfanewstardwh

3、ichspecifiestheaccountingtreatmenttobeaccdedtheimpairmentofvalueoflonglivedassets.Oneobjectiveofthispaperistoacterizerecentdisclosuresinwayswhichmayclarifythepolicyissues.Arelatedobjectiveistoidentifyrelationsamongmateri

4、allossprovisionsunderlyingeconomiceventsgoalsofmanagementregardingfinancialdisclosures.Ingeneraleconomiceventsprecedeaccountingrecognitionaneventoccursthenitisdisclosed.Fmaterialwriteoffsthissequenceimpliesthatassetssuff

5、eranimpairmentofvaluemanagementrealizesthatimpairmentthenanaccountingentryiscreatedtorecdtheimpairment.Thisacterizationmaymisrepresenttheunderlyingeventinsomewriteoffsespeciallyreganizations.Typicallyreganizationsinvolve

6、anaccountingentrybefecertainplannedtransactionsarecompleted.Theaccountingeventisthefmalizationofareganizationplanwhichmayanticipaterelocatingproductionlayoffsfiringsearlyretirementssalesofassets.Sincemanagementadoptsthep

7、lansmanagementspreferencesaffectthemagnitudetimingofwriteoffsrelatedtoreganizationsinamesignificantdirectwaythaninmostaccountingdisclosures.Themotivationsfstructureoftheaccountingentryfsuchwriteoffsislinkedtotheunderlyin

8、geconomiceventswhichdifferacrossreganizations.Managementmayberespondingtoadeclineinthevalueofexistingassetsmaybemovingtoimproveassetutilizationwithoutadeclineintheirvalue.Anewindustriesintheyearsprecedingincludingthewrit

9、eoffyearintermsofreturnonassetsreturnonequity.Thesedecliningperfmancesinaccountingtermsareassociatedwithsignificantlylowersecurityreturnsinperiodsthreeyearsbefecoincidentwitheighteenmonthsfollowingtheannouncementofthewri

10、teoff..DataonDiscretionaryWriteOffsWeexaminedtheannualreptdeionofeachspecialitemdthosewhichdidnothavediscretionaryjudgmentalqualities.Specificallyweretainedfirmsonlyinthefirstthreecategiesoftheprecedinglistthenonlyifthew

11、riteoffmetothercriteria.FexampleweeliminatedwriteoffsrelatedtorevaluationsofmarketableSecuritiesbecausetheyrepresentadirectapplicationofalowerofcostmarketruleunderGAAP.Similarlyweeliminatedsettlementsoflitigationwherethe

12、losswasreasonablymeasurablerelatedtocompletedevents.Lossesoncompletedtransactionssuchassalesofassetsinvestmentswered.Weretainednonrecurringgeswheremanagementhadmediscretionoverthemagnitudetimingofthelossprimarilyassetwri

13、tedownscpaterestructurings.Althoughaccountedfsimilarlytheseareverydifferenteconomicevents.Thewritedownslackedfutureeconomicconsequences.Theymanagementsbeliefsaboutchangingmarketconditions.Thewritedownwriteoffofthecarryin

14、gvalueofanassetistypifiedbythemanyoilgasfirmsthatwrotedownthecarryingvalueofreservesinresponsetothedeclineinthemarketvalueofhydrocarbons.Notalloilgasfirmsreptedwritedownsthosethatdidweredistributedacrossseveraloftheyears

15、inoursample.UnderGAAPthesizetimingofthesewritedownswouldbeexpectedtovaryacrossfirmsasafunctionoftheacquisitionvalueofthepropertytheprobablecostsofextractionthedistancetomarketsbeliefsaboutthepermanenceofthepricedeclineet

16、c.Thusmanagershadsomediscretionovertheselossesastobothtimingamountalthoughauditsmaylimitthisdiscretion.Theothermajcategyisrestructuringsrationalizingsdownsizings.Thesetermsrefertothesameconceptamajrearrangingofthebusines

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