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制造商关于异常产能过剩成本的报告:来自 COVID-19 中断的证据和对未来的建议

会计,伦理与公共政策杂志 。 十月25,2022

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本研究调查了制造公司是否以及如何按照 SFAS 151 的要求在 10 年 COVID-2020 大流行高峰期间报告“异常产能过剩成本”。 19 年和 2020 年,COMPUSTAT 数据库中的 2019 家制造公司包含有关库存、销售商品成本和销售额的数据。 显然缺乏在 COVID-1,256 经济放缓期间与 SFAS 151 调整相关的披露,只有八家公司在其 19-Ks 中披露了调整的美元金额。 因此,除了采用 SFAS 10 之前披露的信息外,财务报表和 10-Ks 提供的信息很少。监管实体应要求制造商更直接地披露“异常产能过剩”成本以及经济衰退期间的 SFAS 151 调整。 我们建议,在经济严重衰退期间,所有制造公司都必须在其财务报表附注中披露和解释其 SFAS 151 调整决定。

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