February 2006 the Ministry of Finance issued a new accounting standards, "Enterprise Accounting Standards No. 8 - Impairment of Assets" in reference on the basis of IAS36 also take into account China's national conditions, the impairment of assets handled have carried out A system of norms. New guidelines for impairment of assets than in the past have been greatly breakthrough, but there are still inadequate. A comprehensive asset impairment accounting standards not only on the need to improve, the need for more environmental accounting and accounting staff their own professional ethics and professional competence in the areas of support. From the theoretical basis for impairment of assets and related international comparative perspective, focusing on China's new guidelines for the characteristics of asset impairment, and impairment of assets in the implementation of specific potential problems that may exist analysis, the final solution of assets by some The value of countermeasures.
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