...计准则；资产减值损失；顺周期性；门限效应 [gap=911]Key words：insurance company;accounting standard;asset impairment loss;procyclicality;threshold effect ...
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资产减值会计处理对会计信息质量的影响分析-会计信息论文|开题报告|毕业论文|文献综述-会计信息MBA论文 关键词：资产减值 会计信息 披露 [gap=868]Key words：Asset impairment loss；accounting information；disclosure
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Where a serious impairment loss has been incurred to an asset group (or combination of asset groups, the same below), it shall disclose.
发生重大减值损失的资产是资产组(或者资产组组合，下同)的，应当披露。
Where a serious impairment loss has been incurred for a single item asset, the enterprise shall disclose the nature of the single item asset.
发生重大减值损失的资产是单项资产的，应当披露该单项资产的性质。
Article 17 Once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods.
第十七条资产减值损失一经确认，在以后会计期间不得转回。
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