传统资产负债表由于自身局限性，并不能胜任该任务，需要进行改进。
The traditional balance sheet as a result of its own inherent limitation, certainly cannot bear this task, and need improve.
笔者认为，应适当改进公允价值在资产减值中的运用方式，包括延缓采用公允价值、设立过渡期、引入全面收益表、改进业绩考核办法。
The author considers that it is necessary to improve true and fair of the standard. For example, the standard would be postponed, and transition term is set up, and the total income …
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