资产减值是指资产的可收回金额低于其账面价值。这里的资产，除了特别规定外，包括单项资产和资产组。资产组，是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。
对资产减值会计确认与计量问题的思考 财务会计毕业论文格式范文_论文天下 关键词：资产减值；可收回金额；确认；计量 [gap=1616]Key words：Assets Impairment；Recoverable Amount；Recognition；Measurement
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对比新会计准则下企业各项资产减值核算 关键词：新会计准则；企业；资产减值；减值核算 [gap=389]key word: New accounting standards; Enterprise; Property depreciation; Depreciation calculation
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固定资产减值准备 Fixed assets depreciation reserves ; Impairment of fixed assets ; provision for fixed asset impairment ; Reserve for Fixed Assets Impairment
无形资产减值准备 Intangible Assets depreciation reserves ; Impairment of intangible assets ; intangible assets reduction reserve ; allowance for intangibel assets
资产减值准备 Property depreciation preparation ; Related Party Transactions ; preparations of assets depreciation ; Assets For Impairment
资产减值转回 release of Impairment allowances
资产减值会计 accounting of asset impairment ; Assets Impairment Accounting ; Accounting of impairment of assets ; Assets depreciation accounting
无形资产减值筹办 intangible assets depreciation reserves ; allowance for intangibel assets
固定资产减值筹办 Fixed assets depreciation reserves ; provision for fixed asset impairment
金融资产减值 Finance Assets Devalue ; financial assets impairment
Thus, improve our accounting standards for impairment of assets is necessary.
有必要不断完善我国资产减值会计准则。
参考来源 - 关于资产减值会计理论与实务的研究Assets Impairment Accounting Principle is to define long-term assets.
资产减值会计准则主要规范的是长期资产。
参考来源 - 无形资产减值会计相关问题探讨Under normal circumstances,some enterprises in order to avoid the risk and improve the reliability of their accounting information,they can be reasonable provision for asset impairment.
正常来讲,企业为了合理规避风险,提高自身会计信息的可靠性,可以合理的计提资产减值准备。
参考来源 - 关于资产减值会计理论与实务的研究·2,447,543篇论文数据，部分数据来源于NoteExpress
然而有关资产减值的批评或许还是会产生重要结果的。
Critics of the write-downs may still be on to something, however.
那么，在这六年中我国上市公司的资产减值执行情况如何？
So what about the implementation of the impairment of assets by the listed company in our country in that period?
解决的思路应从完善资产减值准则内容和实施环境两方面着手。
The solutions lie in the two improvements in both the content and the implementation environment of assets devaluation standard.
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