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Table 5 Industry-homogeneous CAMs of different industries in 2017

From: Critical audit matters and stock price crash risk

Industry Industry-homogeneous CAMs Industry Industry-homogeneous CAMs
Agriculture, forestry, husbandry and fishery Recognition of revenue
Inventory depreciation reserves
Devaluation and depreciation of illiquid assets
Devaluation of goodwill
Finance Financial instruments
Assessment on consolidating variable interest entities
Devaluation and derecognition of loan
Accounting estimation
Mining Recognition of revenue
Devaluation and depreciation of illiquid assets
Bad debt reserves of accounts receivable and long-term receivables
Devaluation of goodwill
Real estate Recognition of revenue
Inventory depreciation reserves
Accounting estimation
Land-value increment tax
Manufacturing Recognition of revenue
Bad debt reserves of accounts receivable and long-term receivables
Devaluation of goodwill
Inventory depreciation reserves
Leasing and business services Recognition of revenue
Bad debt reserves of accounts receivable and long-term receivables
Devaluation of goodwill
Assets reorganization
Production and supply of electricity, heat, gas and water Recognition of revenue
Devaluation and depreciation of illiquid assets
Devaluation of goodwill
Bad debt reserves of accounts receivable and long-term receivables
Scientific research and technology services Recognition of revenue
Bad debt reserves of accounts receivable and long-term receivables
Devaluation of goodwill
Inventory depreciation reserves
Construction Recognition of revenue
Bad debt reserves of accounts receivable and long-term receivables
Devaluation of goodwill
Inventory depreciation reserves
Water conservancy, environment and public facilities management Recognition of revenue
Bad debt reserves of accounts receivable and long-term receivables
Devaluation of goodwill
Devaluation and depreciation of illiquid assets
Wholesale and retail Recognition of revenue
Bad debt reserves of accounts receivable and long-term receivables
Devaluation of goodwill
Inventory depreciation reserves
Education Recognition of revenue
Devaluation of goodwill
Financial instruments
Transportation, storage and postal services Recognition of revenue
Bad debt reserves of accounts receivable and long-term receivables
Devaluation and depreciation of illiquid assets
Devaluation of goodwill
Health and social work Devaluation of goodwill
Recognition of revenue
Financial instruments
Inventory depreciation reserves
Accommodation and catering Recognition of revenue
Devaluation of goodwill
Assets reorganization
Devaluation and depreciation of illiquid assets
Culture, sports and entertainment Recognition of revenue
Devaluation of goodwill
Bad debt reserves of accounts receivable and long-term receivables
Assets reorganization
Information transmission, software and information technology services Recognition of revenue
Devaluation of goodwill
Bad debt reserves of accounts receivable and long-term receivables
Assets reorganization
Others Recognition of revenue
Devaluation of goodwill
Bad debt reserves of accounts receivable and long-term receivables