| 1. | Study on assets impairment accounting and earnings management in public companies
上市公司资产减值会计与盈余管理实证研究 |
| 2. | On the problems and countermeasures of accounting of assets impairment of chinese enterprises
中国企业资产减值会计存在的问题及对策 |
| 3. | True and fair view about assets measurement - thinking about orientation and future of assets impairment accounting
对资产减值会计定位及未来的思考 |
| 4. | Article 17 once any loss of asset impairment is recognized , it shall not be switched back in the future accounting periods
第十七条资产减值损失一经确认，在以后会计期间不得转回。 |
| 5. | 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。 |
| 6. | The impairment of business reputation shall be treated according to the accounting standards for enterprises no . 8 - asset impairment
商誉的减值应当按照《企业会计准则第8号- -资产减值》处理。 |
| 7. | 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。 |
| 8. | Article 20the impairment of a fixed asset shall be disposed in the light of the accounting standards for enterprises no . 8 - asset impairment
第二十条固定资产的减值，应当按照《企业会计准则第8号- -资产减值》处理。 |
| 9. | 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。 |
| 10. | But the regulations for long - lived asset impairment have many points to be improved . there are few researches on asset impairment in domestic academics
但我国的资产减值规范还存在许多有待完善之处，而国内学者对长期资产减值问题的研究不多。 |
