Abstract: This paper explores the relationship between asset impairment and comparability of accounting income, and finds that the more accounting income is affected by asset impairment, the less comparable it is. When the proportion of allowance change in total assets increases by 1%, the comparability of accounting income would decrease by 3%-5%. Additional analysis shows that both conservatism principle and earnings manipulation behavior related with asset impairment can lead to the lack of comparability among firms. These results indicate that (1) to achieve global comparability of accounting information, IASB should be cautious about developing asset impairment standards; (2) firms may implement the same asset impairment standards using different criteria according to their own reporting incentives. Consequently, comparability of accounting information cannot be completely achieved through accounting standards convergence. Thus, this paper provides reference on how China should continue the international convergence of accounting standards (especially IFRS9).

摘要： 本文探讨了资产减值与会计盈余可比性的关系，并发现会计盈余受资产减值的影响越大，其与同行业其他企业的可比性就越差。资产减值准备变化额占总资产的比重每增加1个百分点，会计盈余的可比性就会降低3%-5%。进一步的分析显示，资产减值所涉及的稳健性原则和盈余管理行为都是导致企业间会计信息不可比的原因所在。这表明，（1）IASB若以全球会计信息可比为目标，则应谨慎拓展资产减值会计；（2）企业会根据各自的报告动机以不同的标准执行同一资产减值准则，仅仅依靠会计准则的趋同是难以完全达到会计信息可比的目标的。本文的研究结论对于我国会计准则与国际会计准则（尤其是IFRS9）的趋同具有一定的参考价值。