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.

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。

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Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable.

生意损害当财务报表传达一个长命的资产数量或资产团体超过它的公平价值和是不可回复的。

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Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable.

生意损害当财务报表传达一个长命的资产数量或资产团体超过它的公平价值和是不可回复的。

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