重点讨论了确认的标准及计量属性的种类和计量标准的选择，并介绍了资产减值会计记录的方法和披露的要求。

This part especially discusses affirmation standard, category of measuring attribute and choice to measuring standard, then introduces the method of record and the demand of disclosure in brief.

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再次，是资产减值会计的实务应用研究，从确认、计量、记录、披露等方面结合实际深入研究并引出存在的问题。

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.

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再次，是资产减值会计的实务应用研究，从确认、计量、记录、披露等方面结合实际深入研究并引出存在的问题。

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.

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