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。
Firstly , the paper explains the background of studying , the meaning and groups of the impairment of assets in detail 首先，本文从课题研究背景入手，对资产减值含义及其分类进行论述。
The impairment of business reputation shall be treated according to the accounting standards for enterprises no . 8 - asset impairment 商誉的减值应当按照《企业会计准则第8号- -资产减值》处理。
This paper expected to be helpful to improve and perfect the regulations through the study on the related questions 本文希望通过对相关问题的研究，能够对我国长期资产减值相关规范的发展和完善有所裨益。
Article 20the impairment of a fixed asset shall be disposed in the light of the accounting standards for enterprises no . 8 - asset impairment 第二十条固定资产的减值，应当按照《企业会计准则第8号- -资产减值》处理。
Article 20 the impairment of intangible assets shall be treated in accordance with the accounting standards for enterprises no . 8 - impairment of assets 第二十条无形资产的减值，应当按照《企业会计准则第8号- -资产减值》处理。
The second part discusses the core problem of impairment of assets accounting including its confirmation , calculation and disclosure 第二部分论述资产减值会计的会计程序问题，包括确认、计量和信息披露，这是资产减值会计的核心问题。
As accounting stipulations of impairment of assets in china is just at the beginning , compared with foreign stipulations it still needs improvement and reform 我国资产减值会计规范处于起始阶段，与国外资产减值会计规范相比尚需完善与改革。
But as expectations of further write - downs grow , it and others with deteriorating capital ratios will be under pressure to reverse the trend 但是当对未来资产减值的预期逐渐增长，第一比率以及其他不断下降的资本充足率都将面对扭转趋势的压力。
Strong sales over the past 12 months and the strengthening of the u . s . dollar were largely offset by reductions in fund values from equity market declines 由于股市下挫导致资产减值，因而抵销过去十二个月所取得的强劲销量，以及美元转强的影响。
