A Study of the Relationship between Corporations Adopt Asset Impairment Standard in Advance and the Financial Ratio

[[abstract]]企業擁有資產的目的在於為公司創造獲利，資產若以無法為企業創造價值，並潛在損失，即應立即顯現該項資訊供資訊使用者作決策；財務會計準則第35號公報即在此觀念下的產物，該號公報強制要求企業對公司資產作評估，當資產有減損跡象，即需認列該項損失，並於財務報表中揭露。 財團法人中華民國會計研究發展基金會財務會計準則委員會於民國93年7月1日三讀通過並公佈財務會計準則公報第三十五號「資產減損之會計處理準則」。此號公報對會計年度結束日在中華民國94年12月31日(含)以後公司之財務報告要求強制適用，但得提前適用，亦即94年度第一季起，所有公司皆須對公司資產價值進行評估，但有釵h企業已提前在93年第4季的財務資訊顯現資產減損的狀況。 本文採用 Logistic迴歸分析的方法，對股票上市公司為進行研究，研究該些公司93年度第4季財務報表、行業別及公司規模大小，瞭解財務指標、行業別及公司規模與公司提前適用35號公報的關聯性。研究發現：以該些股票上市公司93年度第4季的財務資料而言，公司規模大小與是否提前適用無顯著相關，而行業別及財務比率中長期投資佔總資產比率較高、營業純益率較高及股東權益報酬率較低的公司，與提前適用35號公報有顯著相關。[[abstract]]ABSTRACT The goal of the enterprise carrys assets lied in creating profits for the company if the assets is unable to create the value for the enterprise and has the latent loss this information should immediately appear to the information user for decision-making ; FASB 35 is the product under this idea the criterion force the enterprise to evaluate the company asset when the assets have the sign of decreasing namely must recognize this loss and exposes in the financial report According to Financial Accounting Standard Board (FASB) 35 published by Accounting Research and Development Foundation on July 1st 2004 the statement of “Accounting Standard for Asset Impairment” indicated that the advanced adoption of the standard for asset impairment was approved for the financial report submitted after the settlement date of fiscal year December 31st 2005 This paper takes corporations listed in Taiwan Stock Exchanges Corporation as researching sample adopts Logistic regression analysis to study the fourth quarter financial statements in 2004 and understand the relation between corporations adopt asset impairment standard in advance and the financial ratios The results implied that companies which had higher ratio of long-term investment and gross margin and had lower return on equity (ROE) and the difference kinds of corporation would adopt the asset impairment standard in advanc