1.
Evidence of Long-Lived Asset Impairment Reversals from the Listed Company in China;
上市公司长期资产减值转回的实证研究
2.
Analyze the Influencing Factors of the Choice of Asset Impairment Back Policy;
资产减值转回政策选择的影响因素研究
3.
Theoretic and Empirical Research on the Listed Firms Reversing the Impairment of Long-lived assets;
上市公司长期资产减值转回的理论与实证研究
4.
Discussion about the Economic Content and Measurement Formula of Reversing Fixed Assets Devaluation;
固定资产减值转回的经济内容与计量公式探析
5.
Corporate Goverance,Earning Management Motives and Reversal of Value Decline of Long-lived Assets--an Empirical Evidence from China s Securities Markets;
公司治理结构、盈余管理动机与长期资产减值转回——来自我国上市公司的经验证据
6.
Doubts of "No Reversion of Loss from Assets Depreciation after Being Confirmed";
质疑“资产减值损失一经确认不得转回”
7.
Research on Long-lived Asset Impairment Withdrawing and Impairment Reversal;
长期资产减值准备计提与转回行为研究
8.
Understanding of reverse and formation of fixed asset reduced-value preparation;
对固定资产减值准备形成与转回的理解
9.
Feasibility Analysis to "The prohibition property depreciation preparation returns";
“禁止资产减值准备的转回”的可行性分析
10.
A Study on the Provision for Assets Impairment Behavior of Loss Listed Companies in China;
我国亏损上市公司资产减值准备计提和转回的行为研究
11.
Tax Adjustment and Accounting Method on Calculating and Withdrawing Impairment Reserve of Fixed Assets;
提取和转回固定资产减值准备的纳税调整及会计处理
12.
Research and Analysis on the Accounting Measurement of Recoverable Amount in Asset Impairment;
资产减值可回收金额计量问题研究与分析
13.
Historical Review of U.S. Research on Accounting for Asset Impairments and Its Enlightenment;
美国资产减值会计研究的历史回顾及启示
14.
written down value
减去折旧的资产价值
15.
discovery value for wasting assets
递减资产的发现价值
16.
reduction in the book value of an asset.
资产帐面价值的减低。
17.
On the loss of Assets and Reduce Value and Increase Value of Capital in the Reorganization of State-owned Assets;
国有资产重组中的资产流失、资本减值与增值
18.
Whenever the carrying amount of an asset exceeds its recoverable amount, an impairment loss representing the difference between the carrying amount and the recoverable amount is recognized in the income statement.
倘资产净值高于可收回金额时,两者差异(即指减值亏损)会于收益表中确认。