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Since the guidelines require an asset impairment losses recognized, not back, effectively resolving a number of enterprise asset impairment accounting abuse of human conditioning profits. And accounting information of listed companies the impact of asset impairment accounting measurement exceeded the historical cost model to replace the fair value of assets historical cost will be greater than the book value of assets recoverable amount of assets identified as part of asset impairment losses, financial accounting report to the balance sheet date, the fair value of assets disclosure, the report can provide users more real, objective and reliable accounting information to meet the needs of all aspects of decision-making.

In the meantime because the standard provision property reduces value loss to confirm as soon as, can not turn back, solving some business enterprise an abuse a property to reduce value accountancy effectively the factitiousness regulate the purpose of profits.B