资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。

Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets.

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可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。

The recoverable amount is the higher of an asset's fair value less costs to sell and the present value of the estimated future cash flow expected to be devived from the asset.

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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.

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