目前各国在加强长期资产减值相关准则规范的研究与国际会计准则的国际协调,本文通过对国际上主要的国际会计组织和国家的长期资产减值相关规范的分析比较,借鉴各国有关长期资产减值的相关规范,找出异同,促进我国对长期资产减值问题的进一步探讨。 At present, all countries are strengthening the research on the norms of long-term asset impairment and the international coordination of international accounting standards. By analyzing and comparing the relevant international norms of major international accounting organizations and countries on long-term asset impairment, Value of the relevant norms to find similarities and differences, and promote China’s long-term impairment of assets to further explore.