impairment of assets造句

Chapter 3: the research on the confirmation of the impairment of assets group.

A brief discussion,the recognition and measurement of impairment of assets;

Chapter 4: the research on the measurement of the impairment of assets group.

Ministry of Finance has formulated a series of accounting polices on impairment of assets, so that the quality of the enterprise assets can be truly reflected.

In this part, the author mainly studies the problems of recognition, measurement and report on impairment of assets.

Article 2 the term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.

Article 18 Where there is any evidence indicating a possible impairment of assets, the enterprise shall, on the basis of single item assets, estimate the recoverable amount.

New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;

The new 'Enterprise accounting Criteria' published in the end of 2000 emphasized the execution of assets depreciation accounting policy, and extended the scope of impairment of assets to eight assets.

In the third part is asset impairment accounting practices applied research, from the full process of recognition, measurement, record and disclosure on impairment of assets and leads to the problems.

And in light of China's current economic environment, it discusses the possibility of the recovery of the impairment of assets group.

Speaking of the banking industry, the change of the provision for impairment of assets will be able to have the huge influence for the bank risk management.

On February 15, 2006, Ministry of Finance officially issued the new Enterprise Accountant Criterion. And the change of the provision for impairment of assets is a major characteristic.

The first part starts from the concept of asset and analyzes the meaning of asset and impairment of assets and so on.

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.