第二章：资产减值会计理论基础。
Chapter 2: the theoretical basis of the impairment of asset t accounting.
资产减值会计规范是会计中最富争议的规范之一。
Asset impairment standard is one of the most controversial accounting standards.
其次，本文对资产减值会计理论进行了系统的研究。
Secondly, the paper engages in systemic research on the theories of the asset impairments accounting.
我国资产减值现象较为严重，但资产减值会计规范却相对滞后。
The phenomenon of capital value decrease is very serious in our country. The regulations of capital value decrease accounting are lagging behind.
因此，在实践中合理利用并不断完善资产减值会计具有重大意义。
Therefore, it is significant of continuously perfecting asset impairment accounting in practice.
第三部分，论述了资产减值会计确认、计量、记录、披露四个方面的内容。
The third part describes the affirmation, measurement, record and disclosure of accounting in assets impairment.
资产减值会计准则的出台，规范了企业会计核算行为，提高了会计信息质量。
Asset impairment of accounting standards issued, which standardizes the enterprise accounting behavior, improve the quality of accounting information.
本文研究的目的在于探讨资产减值会计计量的基本问题，即可收回金额的确定。
The purpose of this paper is to discuss the fundamental issue about the accounting measurement of asset impairment.
本文以博弈论、制度经济学和风险理论为基础理论来研究资产减值会计职业判断。
In this paper, we use game theory, institutional economics and risk theory to study the basic theory of asset impairment accounting professional judgments.
该部分还研究了资产减值会计的确认、计量和披露，对披露中的不足提出了改进建议。
In this part, the author mainly studies the problems of recognition, measurement and report on impairment of assets.
会计界对资产减值会计政策变更的评价，众说纷纭，其对盈余管理的影响也见仁见智。
As the changes of accounting policy on asset impairments, the accounting profession's views on the impact of earnings management are different.
最后，针对前文我国资产减值会计规范和实务存在的问题，提出完善我国资产减值会计的若干建议。
Finally, against the former assets impairment accounting norms and practices of the existing problems, and introduce some recommendations on improving asset impairment accounting in our country.
本文采用规范研究和统计分析相结合的方法，在前人研究的基础上分五章研究了资产减值会计的相关问题。
The thesis, based on the previous production, using the method combining standardize research and statistical analysis, studies some related issues on assets impairment accounting in five chapter.
第二部分论述资产减值会计的会计程序问题，包括确认、计量和信息披露，这是资产减值会计的核心问题。
The second part discusses the core problem of impairment of assets accounting including its confirmation, calculation and disclosure.
资产减值会计的确认与计量以资产能带来的未来经济利益为基础，是满足提高会计信息相关性质量要求的结果。
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.
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.
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.
为了真实地反映企业资产的实际价值，为信息使用者提供与决策相关的有用信息，进一步完善资产减值会计成为大势所趋。
In order to reflect the real value of enterprises 'assets and supply more related information to users, further improving of assets impairment accounting is developing tendency.
我国资产减值现象较为严重，但资产减值会计规范却相对滞后，很长时间没有确认资产的减值，使得资产的账面价值与其实际价值相差甚远。
There has long been no confirmed assets impairment; and there exists a large gap between the real value of assets and the one on accounting books.
公允价值会计准则在一些地方令人为难，例如它不允许银行把资产转入贷款帐簿且不立即进行减值。
One is mark-to-market accounting where it is ambivalent, for example endorsing the idea that banks be allowed to shift assets into loan books where they need not be written down immediately.
2006年2月15日，我国正式颁布《企业会计准则第八号—资产减值》(CAS8)，并于2007年1月1日起在上市公司正式实施。
February 15, 2006, China formally promulgated the accounting standards for enterprises - 8 CAS8 asset impairment, (2007), and in January 1 in the listed company officially implemented.
然而，按照年度报告的上市公司近年来，会计政策上采用了资产减值，上市公司利润操纵作为工具。
However, according to the annual reports of the listed companies in recent years, accounting polices on impairment of assets is adopted by the listed companies as a tool for profit manipulation.
因此，关于煤炭上市公司资产减值在新会计准则下的处理对利润影响的研究是非常必要且可行的。
Therefore, listed companies on asset impairment in coal under the new accounting standards on research on the effects of profit are very necessary and feasible.
自2001年起，《企业会计制度》规定，企业的各项资产如果发生减值，应当按照规定计提相应的减值准备。
Since 2001, according to accounting regulation for enterprises, the enterprise should calculate the related devalued allowance if varieties of assets of a corporation devalue.
自2001年起，《企业会计制度》规定，企业的各项资产如果发生减值，应当按照规定计提相应的减值准备。
Since 2001, according to accounting regulation for enterprises, the enterprise should calculate the related devalued allowance if varieties of assets of a corporation devalue.
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