A paper on asset impairment

[ 1]

Formulated by the Ministry of Finance of People's Republic of China (PRC).

Accounting Standards for Business Enterprises 2006[M].

Economic Science Press, 2006.

[2]

Accounting qualification evaluation center of the Ministry of Finance.

National Accounting Professional Technical Qualification Examination Guidance Textbook-Intermediate Accounting Practice [M].

Economic Science Press, 2007.

[3]

Accounting Standards Committee of the Ministry of Finance.

Accounting for asset impairment [M].

Dalian Publishing House, 2006.

Research on Accounting Measurement of Asset Impairment

[Journal paper]

-Accounting Research 2005( 10)

Xie shifen

Present value and fair value of value measurement

[Journal paper]

-Journal of Shanghai Lixin Accounting Institute 2008(2)

Xie shifen

Research on present value in accounting measurement

2000

Bird. Chu Hongmei. To cultivate a religious style.

Brief introduction of the latest research on fair value measurement in the United States and its enlightenment

[Journal paper]

-Foreign Economic and Trade Accounting 2006(2)

Shao ruiqing Wu shanling

Changes and problems in the implementation of accounting standards for asset impairment in China

[Journal paper]

-Financial Series 2008( 1)