本文采用定性和定量相结合的方法来研究影响我国资产减值转回政策执行的因素。
This thesis adopts qualitative and quantitative methods to research factors which have influenced the implementation of asset impairment back policy.
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。
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.
企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
本文重点考察上市公司利用长期资产减值准备转回进行盈余管理的行为。
The paper focus on the companies using the returns of the long-term assets impairment to manage the earning.
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。
Article 17 Once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods.
在2006年新出台的会计准则实施前，只要条件合理，转回以前计提的资产减值准备是被允许的。
Before the implementing of the New Accounting Standards in 2006, taking back impairment of asset is permitted as long as the condition is reasonable.
通过计提和转回资产减值准备是上市公司操纵盈余的重要手段之一。
One of the most important means of listed companies manipulate surplus is to back through the asset impairment.
新会计准则重新规范了有关资产减值迹象的判断、计量和转回等问题。
The new accounting standards re - regulate the judgment, measure, and reversal of asset impairment.
2006年2月15日我国颁布了《资产减值》准则，规定已确认的资产减值不得转回。
The standard of asset impairments was issued at Feb 15, 2006, which doesn't permit to reverse asset impairments.
本文第四章采用实证研究方法，对我国上市公司在2001-2005年期间无形资产减值准备计提与转回状况进行研究。
We investigate the recognition and the write-off of provisions for the impairment of intangible assets among Chinese listed companies from 2001 to 2005, using an empirical approach.
并结合我国目前的经济环境，探讨了资产组减值损失转回的可能性。
And in light of China's current economic environment, it discusses the possibility of the recovery of the impairment of assets group.
这必将对上市公司资产减值准备的计提与转回产生巨大的影响，进而对利用资产减值进行的盈余管理行为产生一定的作用。
It must greatly influence the provision and reversal of assets impairment of listed companies and also lead an influence to the relevant behaviors of earning management.
对无形资产的减值，本文探讨了减值确认与减值转回的会计处理。
The second part is Chapter Four, discussing the regulation of disposal of intangible assets.
对无形资产的减值，本文探讨了减值确认与减值转回的会计处理。
The second part is Chapter Four, discussing the regulation of disposal of intangible assets.
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