資產減值新舊會計準則英文翻譯

On February 15, 2006, the People's Republic of China issues new accounting principle of enterprises. It has changed greatly in all respects compared with current accounting criteria of enterprises, especially in the recognition time,the scope and the masurement of impairment provision of assets. In order to standardize the recognition, measurement and disclosure of relevant information of the impairment provision, the new criterion adds the principle of No.8 Asset Impairment Loss. Asset impairment loss means that the recoverable amount of asset is lower than the book value. By detailed comparison and analysis of the new and the old accounting principles, this article defines the difference between them, strengthens the understanding of new principle, and shows the relationship of the new principle and the old one through research on the measurement of asset impairment loss in both the two principles . Based on new characteristics of asset impairment in current principle, this article focuses on the effects on profit of enterprises by utilising the impairment provision through the implementation process of the new accounting principle.