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？
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。
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。
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。
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 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。
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。
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。
Once an impairment loss of these assets is recognised, it is not allowed to be reversed even if the value can be recovered in subsequent period.
上述资产减值损失一经确认，如果在以后期间价值得以恢复，也不予转回。
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。
With provision for the impairment of fixed assets, in the next period by deducting the book value after impairment and determine the remaining useful life depreciation.
以计提减值准备的固定资产，在未来期间按扣除减值准备后的账面价值及尚可使用年限确定折旧额。
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。
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。
The paper probes into the necessity of impairment of fixed assets, and the issue of allowance for impairment in the value of fixed assets.
从固定资产计提减值准备的必要性出发，对固定资产的减值问题作出一定探讨。
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。
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。
So only on the premise of adequate allocation of assets impairment can the capital adequacy rate be reliable and the index is comparable among different Banks.
因此，只有在充足计提资产损失准备的前提下，资本充足率计算才真实可信，各行的相应指标之间才具有可比性。
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。
Article 4 an enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment.
第四条企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。
The inadequacy of allocation of assets impairment will not only lower commercial bank's ability to resist risk but also water its profit.
资产损失准备提取不充分，不仅会降低商业银行抗风险能力，也会造成商业银行利润虚增。
Article 6 Where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.
第六条资产存在减值迹象的，应当估计其可收回金额。
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。
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。
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。
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。
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。
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