Secondly, the paper engages in systemic research on the theories of the asset impairments accounting.

其次，本文对资产减值会计理论进行了系统的研究。

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One of the main causes is from lack of the complied operative internal control system for asset impairments.

原因在于缺乏与之配套的、具有可操作性的八项资产减值内部控制制度。

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The standard of asset impairments was issued at Feb 15, 2006, which doesn't permit to reverse asset impairments.

2006年2月15日我国颁布了《资产减值》准则，规定已确认的资产减值不得转回。

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This broad rule enables companies to hide long-lived asset impairments in operating earnings.

FORBES: What You Don't Know About Reported Earnings Can Cost You Dearly

NextEra, with 95% of its portfolio in clean or renewable fuels, noted that the mark-to-market effects of certain hedges, the net effect of other than temporary impairments (OTTI), and certain asset sales had a substantially negative effect on its earnings.

FORBES: NextEra Energy Posts Disappointing Earnings