In addition, it is difficult to calculate the recoverable amount now in China, so listed companies also have some space for earnings management. As a result, the users of accounting information cannot understand the company’s financial condition and operating results accurately.
在会计实务中,尽管很多上市公司都大量计提或转回了资产减值准备,却很少披露资产可收回金额的计量方法,这为上市公司利用资产减值进行盈余管理留下了空间,不利于会计信息使用者了解公司的财务状况和经营成果。
参考来源 - 资产减值准则对上市公司盈余管理的影响研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Article 2 the term "asset impairment" means that the recoverable amount of an asset is lower than its carrying amount.
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 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 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。
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