Ford ' s 2006 figure includes a total of $ 9 . 9bn of fixed - asset impairments and restructuring charges associated with its way forward restructuring plan 福特汽车2006年的数字中包括总计99亿美元的固定资产减损及与其“前进之路”重组计划相关的重组支出。
So only on the premise of adequate allocation of assets impairment can the capital adequacy rate be reliable and the index is comparable among different banks 因此,只有在充足计提资产损失准备的前提下,资本充足率计算才真实可信,各行的相应指标之间才具有可比性。
In order to reflect the real value of enterprises ’ assets and supply more related information to users , further improving of assets impairment accounting is developing tendency 为了真实地反映企业资产的实际价值,为信息使用者提供与决策相关的有用信息,进一步完善资产减值会计成为大势所趋。
No matter whether there is any sign of possible assets impairment , the business reputation formed by the merger of enterprises and intangible assets with uncertain service lives shall be subject to impairment test every year 因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。
The paper first introduce the development process of assets impairment accounting and its theoretical fundamental , then compare the asset devaluation rules of international accounting standard and financial accounting standard . for the application of assets impairment accounting in our limited companies , the paper select 912 sample companies to do empirical research 本文采用规范研究和实证研究相结合的方法,在介绍了资产减值会计发展历程的基础上,分析了资产减值会计的理论基础,并对国际会计准则和美国会计准则中有关资产减值的规定进行了比较分析。
Article 7 when either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset , it shows that no asset impairment has occurred , and it does not need to estimate another amount of the asset 第七条资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值，只要有一项超过了资产的账面价值，就表明资产没有发生减值，不需再估计另一项金额。
China issued " accounting regulations for business enterprises " in 2000 , which enlarged the scope of impairment loss recognized in " accounting regulations for the limited companies " from four items to eight items , except long term investment , the regulation have added other three long - lived asset impairment : fixed assets , assets in building and intangible assets , which give gist to accounting of most long - lived assets impairment in practice 我国在2000年发布的《企业会计制度》将《股份有限公司会计制度》要求计提的资产减值准备范围，由四项扩大到八项，除长期投资外又增加了固定资产、在建工程和无形资产三项长期资产的减值准备，使我国企业在大部分长期资产减值会计处理问题上也有了依据可循。
Then this paper analyzed the listed companies " performance of impairment regulations in shenzhen stock exchange in 2001 , and found that most companies recognized long - lived asset impairment , the impairment loss was very large , but the related accounting information was insufficient and diversified , and whether the information is useful is doubted 最后本文在公司实际执行情况的基础上，同时借鉴准则sfas144和ias36的相关规定，对我国企业会计制度中长期资产减值相关具体规定一一分析，指出其中存在的不足之处，并对其改进提出了一些拙见。
Long - lived asset impairment has been of particular interest to regulators , academics , managers and business press , which is mainly because that long - lived assets usually have enormous amounts , and their impairment would have great impact on the book value of assets , accounting earnings and market returns , furthermore , accounting of asset impairment ca n ' t depart from estimates and forecasts , which allows firms to use the judgments to manage earnings 长期资产减值是准则制定机构、会计理论界、企业管理者和商业媒体都很关心的问题，主要是因为长期资产数额巨大，其减值损失对资产的账面价值、会计收益、资本市场上的股票收益都有很大的影响，而且其会计处理离不开估计和预测，企业可能会利用各种判断进行盈余管理。
Influenced by the unsymmetrical information , the investors are hard to learn the earnings management of listed companies . however , the investors can still see through listed companies " tricks to protect themselves to the greatest extent by means of analyzing the financial statement as well as paying attention to choices of accounting principles , alternation of accounting estimation , assets impairment provision , related parties transaction , reconstruction and adjustment in operation 虽然上市公司所进行的盈余管理活动会受到信息不对称性的影响，难以为投资者所明晰，但投资者还是可以通过分析其财务报告，关注会计政策的选择和会计估计的变更，关注资产减值准备，关注关联交易和资产重组，关注对企业生产经营活动的调整等，来识别上市公司的惯用伎俩，以最大程度保障自身的利益。
