The second part discusses the core problem of impairment of assets accounting including its confirmation, calculation and disclosure.
第二部分论述资产减值会计的会计程序问题，包括确认、计量和信息披露，这是资产减值会计的核心问题。
The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out, which is the result of to increase the relevance of accounting information.
资产减值会计的确认与计量以资产能带来的未来经济利益为基础，是满足提高会计信息相关性质量要求的结果。
Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets.
资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。
However, according to the annual reports of the listed companies in recent years, accounting polices on impairment of assets is adopted by the listed companies as a tool for profit manipulation.
然而，按照年度报告的上市公司近年来，会计政策上采用了资产减值，上市公司利润操纵作为工具。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。
In order to reflect the real value of enterprises 'assets and supply more related information to users, further improving of assets impairment accounting is developing tendency.
为了真实地反映企业资产的实际价值，为信息使用者提供与决策相关的有用信息，进一步完善资产减值会计成为大势所趋。
Based on the principles of the impairment of fixed assets, the thesis points out some changes and analyzes the accounting of the new principles with examples.
针对新的固定资产减值准备准则，本文提出了它的变化之处，并对新准则的会计处理进行了举例分析。
There has long been no confirmed assets impairment; and there exists a large gap between the real value of assets and the one on accounting books.
我国资产减值现象较为严重，但资产减值会计规范却相对滞后，很长时间没有确认资产的减值，使得资产的账面价值与其实际价值相差甚远。
In accordance with the provisions of accounting standards, financial assets available for sale or sales of non-temporary decline was the need for provision for impairment loss of assets.
按照会计准则，出售或可供出售的非金融资产的规定，暂时下降，是为资产减值损失准备的需要。
The third part describes the affirmation, measurement, record and disclosure of accounting in assets impairment.
第三部分，论述了资产减值会计确认、计量、记录、披露四个方面的内容。
As an important accounting policy, assets impairment accounting plays a significant role in industry risk reversion and improvement of accounting information quality.
合理计提资产减值，对于企业规避风险、提高会计信息质量有着重要作用。
To establish a single model for all long-lived assets, FASB issued Statement no. 144, Accounting for the Impairment or Disposal of long-lived assets.
为了要为所有的长命资产建立一个单身的模型，FASB发行了陈述144号，为长命的资产损害或处理的会计。
The new 'Enterprise accounting Criteria' published in the end of 2000 emphasized the execution of assets depreciation accounting policy, and extended the scope of impairment of assets to eight assets.
2000年底发布的新《企业会计制度》强调资产减值政策的执行，资产减值计提的范围扩大到八项资产。
In the third part is asset impairment accounting practices applied research, from the full process of recognition, measurement, record and disclosure on impairment of assets and leads to the problems.
再次，是资产减值会计的实务应用研究，从确认、计量、记录、披露等方面结合实际深入研究并引出存在的问题。
New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;
新企业会计准则第8号资产减值规定，存货跌价预备；
Goodwill is the accounting summary of the most uncertain assets, as well as the most controversial issues in recognition, measurement, impairment and so on of assets.
摘要商誉是资产中最具不确定性的项目，也是资产中在确认、计量、减值等方面最有争议的问题。
The impairment of assets policy can improve the reality and accuracy of accounting intormation, but it can be also used for earnings management.
资产减值政策在一定程度上已成为上市公司操纵经营业绩、粉饰财务状况、规避上市监管的工具。
Finally, against the former assets impairment accounting norms and practices of the existing problems, and introduce some recommendations on improving asset impairment accounting in our country.
最后，针对前文我国资产减值会计规范和实务存在的问题，提出完善我国资产减值会计的若干建议。
But in the implementation process, accounting policies on impairment of assets are adopted as a tool for profit manipulation.
但在实施的过程中，不少上市公司仍然利用资产减值进行利润操纵。
But in the implementation process, accounting policies on impairment of assets are adopted as a tool for profit manipulation.
但在实施的过程中，不少上市公司仍然利用资产减值进行利润操纵。
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