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。
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。
An impairment loss is calculated and reported in the same way it is for assets held and used because this is the asset's status at the balance-sheet date.
一个损害损失同样地被计算而且它是为被拿着而且用的资产因为这在资产负债表日期是资产的状态。
Fixed assets' depreciation should be recalculated according to its book value and useful life after the impairment loss is determined.
固定资产计提减值准备后，其折旧应当按照该项固定资产的账面价值以及尚可使用年限重新计算。
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。
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。
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