ACCOUNTING RECOGNITION AND VALUATION OF LONG-TERM ASSETS UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

This study analyzes the accounting recognition and valuation of long-term assets under International Financial Reporting Standards (IFRS) and assesses their impact on financial reporting quality. Long-term assets, including property, plant and equipment, intangible assets, and investment property, represent a substantial share of enterprise resources and significantly influence financial position and performance. IFRS establishes principles-based recognition criteria and permits alternative valuation models, which enhance transparency but also increase reliance on professional judgment. The research is based on a qualitative and analytical review of relevant IFRS standards and recent academic literature, supported by comparative analysis of cost-based and fair value-based measurement approaches. The results show that IFRS improves consistency in asset recognition and comparability of financial statements over time. However, valuation challenges remain pronounced, particularly for intangible assets and investment property, due to estimation uncertainty and limited market data. The study also highlights the importance of high-quality disclosures in reducing subjectivity and improving decision usefulness. Overall, the findings confirm that effective IFRS implementation depends on consistent application, sound valuation practices, and transparent disclosures.本研究分析了国际财务报告准则（International Financial Reporting Standards，IFRS）下长期资产的会计确认与计量，并评估了其对财务报告质量的影响。长期资产包括不动产、厂房及设备、无形资产以及投资性房地产，占企业资源的较大比重，且对企业财务状况与经营业绩具有显著影响。IFRS制定了以原则为导向的确认标准，并允许采用多种计量模式，此举在提升透明度的同时，也增加了对专业职业判断的依赖。 本研究采用定性与分析性综述的方法，对相关IFRS准则及近期学术文献进行梳理，并辅以基于成本计量模式与公允价值计量模式的对比分析。研究结果表明，IFRS能够提升资产确认的一致性以及财务报表的跨期可比性。然而，估值挑战依然突出，尤其是针对无形资产与投资性房地产，这是由于估计存在不确定性且市场数据有限。本研究同时强调了高质量披露在降低主观性、提升决策有用性方面的重要性。总体而言，研究结论证实，IFRS的有效实施依赖于一致的应用、完善的计量实务以及透明的信息披露。