Chapter 4: the research on the measurement of the impairment of assets group.
第四章：资产组减值计量研究。
Chapter 3: the research on the confirmation of the impairment of assets group.
第三章：资产组减值确认研究。
So what about the implementation of the impairment of assets by the listed company in our country in that period?
那么，在这六年中我国上市公司的资产减值执行情况如何？
In this part, the author mainly studies the problems of recognition, measurement and report on impairment of assets.
该部分还研究了资产减值会计的确认、计量和披露，对披露中的不足提出了改进建议。
The first part starts from the concept of asset and analyzes the meaning of asset and impairment of assets and so on.
第一部分首先从资产的涵义出发，对资产、资产减值等相关概念进行了分析。
Firstly, the paper explains the background of studying, the meaning and groups of the impairment of assets in detail.
首先，本文从课题研究背景入手，对资产减值含义及其分类进行论述。
Article 2 the term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.
第二条资产减值，是指资产的可收回金额低于其账面价值。
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。
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；
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。
And in light of China's current economic environment, it discusses the possibility of the recovery of the impairment of assets group.
并结合我国目前的经济环境，探讨了资产组减值损失转回的可能性。
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。
Speaking of the banking industry, the change of the provision for impairment of assets will be able to have the huge influence for the bank risk management.
对银行业而言，资产减值准备的变化将会为银行的风险管理产生巨大影响。
This chapter is mainly to come to the author's own conclusion with the researches above and give several pieces of advice for improving the impairment of assets group.
本章主要是对上述研究得出自己的结论，并对资产组减值确认与计量的水平提高提出建议。
The introduction of environmental laws and regulations may involve an obligation to recognize impairment of assets and consequently a need to write-down the carrying value.
环境法规的绪论可以包含认可资产受损及由此而记录的损失价值的职责。
Article 18 Where there is any evidence indicating a possible impairment of assets, the enterprise shall, on the basis of single item assets, estimate the recoverable amount.
第十八条有迹象表明一项资产可能发生减值的，企业应当以单项资产为基础估计其可收回金额。
The original intention of provision for impairment of assets is to remove the bad components in the assets of enterprise, which reflects the real value of assets more realistic.
计提资产减值的初衷是为了剔除企业资产中的不合格成分，更加真实的反映资产的实际价值。
On February 15, 2006, Ministry of Finance officially issued the new Enterprise Accountant Criterion. And the change of the provision for impairment of assets is a major characteristic.
2006年2月15日，财政部正式发布新企业会计准则体系，其中关于资产减值准备规定的变化是准则一大特点。
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。
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。
Some blue-chip listed companies tend to take advantage of better production and management situation, a substantial increase in profits year, large accelerated provision for impairment of assets.
一些蓝筹上市公司倾向于在有良好的生产及经营情况下，促使该财政年度的（财务报告中的）利润大幅增涨，及资产减值准备速增。
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。
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。
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。
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。
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。
This article studies and discusses the problem of assets impairment in detail, mainly aims at the background of the new guidelines released.
本文主要针对新准则公布的背景下，资产减值的问题进行了详细的研究和探讨。
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。
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。
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