《资产减值》准则在资产减值的确认时间、可收回金额的计量、资产减值损失的确认和计量等方面都提供了较为详细的指南。企业通过确认资产减值,可以真实地反映其资产的价值和实际的盈 The “asset impairment” criteria provide more detailed guidance on the recognition of the asset impairment, the measurement of the recoverable amount, the recognition and measurement of the asset impairment loss and so on. By confirming the impairment of assets, an enterprise can truly reflect the value of its assets and the actual profits