The paper focus on the companies using the returns of the long-term assets impairment to manage the earning.
本文重点考察上市公司利用长期资产减值准备转回进行盈余管理的行为。
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。
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。
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。
Not only long-term assets impairment has been the earning management tools in loss listed companies, but also short-term assets impairment;
亏损上市公司不仅利用长期资产减值准备进行盈余管理，也利用流动资产减值准备进行盈余管理。
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。
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。
Finally, the article gives advertises and Countermeasures on the existing problems of the implementation of the assets impairment criteria in the railway enterprises.
最后，对铁路运输企业执行资产减值准则存在问题进行分析并提出建议和对策。
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。
It must greatly influence the provision and reversal of assets impairment of listed companies and also lead an influence to the relevant behaviors of earning management.
这必将对上市公司资产减值准备的计提与转回产生巨大的影响，进而对利用资产减值进行的盈余管理行为产生一定的作用。
Thirdly, the article takes a depot of the Nanchang railway Bureau as an example, discusses the influence of new guidelines foe assets impairment of the railway vehicle system.
再次以南昌铁路局某车辆段执行资产减值准则前后变化为例，说明执行新资产减值准则对铁路车辆系统的影响。
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 light of the universal phenomenon of information distortion in current securities business, this paper expounds the impetus for "big bath" caused by the allowances for assets impairment.
当前证券市场普遍存在着信息失真现象，而资产减值准备对“洗大澡”现象有一定地推动作用，为此在会计准则的相关基础上就计提资产减值准备对会计数据的影响作了深入探讨。
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。
The thesis, based on the previous production, using the method combining standardize research and statistical analysis, studies some related issues on assets impairment accounting in five chapter.
本文采用规范研究和统计分析相结合的方法，在前人研究的基础上分五章研究了资产减值会计的相关问题。
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。
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。
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。
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。
For those fixed assets being provided for impairment loss, the related depreciation charge is determined based on the carrying amounts less impairment over their remaining useful lives.
对计提了减值准备的固定资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折旧额。
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。
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。
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。
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