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。
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。
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。
First, it tries to put forward a method based on the profit center to identify assets group and on the core assets as the signs for the impairment of group assets to judge the subject.
首先，尝试提出了以利润中心为基础认定资产组、以核心资产作为资产组减值迹象判断主体的方法。
First, it tries to put forward a method based on the profit center to identify assets group and on the core assets as the signs for the impairment of group assets to judge the subject.
首先，尝试提出了以利润中心为基础认定资产组、以核心资产作为资产组减值迹象判断主体的方法。
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