| Summary: | 碩士 === 逢甲大學 === 會計所 === 94 === Before FASB No.35 was released, The ROC''s GAAP permit the assets to estimate appreciation again, the value of asset impairment has not stipulated clearly, but cause the financial statemant to be distorted. And after FASB No.35 is released, can improve the transparency of financial accounting, ensure investors'' rights and interests and integrating with International Accounting Standard. However, comparatively speaking, the impact to industrial circle, academia, government department is quite great, even cause investors to be panic to the market, in view of this, The study research asset''s policies that derivatives come from external and internal sign of sixth section of FASB NO.35. One can help enterprises to remedy the mistake and make policy or meet an emergency because of producing by the environmental change early.
This relevant decision with assets of research , detracting in relevant financial rate, corporate governance and other non- financial factors and carrying on the research. The result of study shows multiple corporate governance factors are positive. In addition , electron industry is its arrange invest asset impairment rate than non-electron industry. The arrange of assets impairment and detract to mostly invest this amount of money of assets size decision to have nothing to do with the company actually, should relate to the fact that the company makes into a judgement of this decision .
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