In light of the universal phenomenon of information distortion in current securities business, this paper expounds the impetus for "big bath" caused by the allowances for assets impairment.
当前证券市场普遍存在着信息失真现象，而资产减值准备对“洗大澡”现象有一定地推动作用，为此在会计准则的相关基础上就计提资产减值准备对会计数据的影响作了深入探讨。
And in light of China's current economic environment, it discusses the possibility of the recovery of the impairment of assets group.
并结合我国目前的经济环境，探讨了资产组减值损失转回的可能性。
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