The solutions lie in the two improvements in both the content and the implementation environment of assets devaluation standard.

解决的思路应从完善资产减值准则内容和实施环境两方面着手。

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This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.

本文就固定资产计提减值准备同税法间的差异进行分析，旨在指导企业如何正确核算所得税。

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The provision for the devaluation of enterprise assets is an international convention.

企业计提资产减值准备金，是国际会计惯例。

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Instead they seek to protect their money from the devaluation through investment in hard, commoditized assets least vulnerable to devaluation.

FORBES: Magazine Article

In this scenario, fixed income assets tend to suffer while inflation-hedging assets benefit from the currency devaluation.

FORBES: The Deleveraging Conundrum

But the numbers were complicated by a dizzying array of accounting gains and losses for tax credits and devaluation of European assets.

NPR: General Motors Posts $898M 4Q Net Profit