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。

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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。

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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。

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