资产减值会计确认与计量问题探讨——兼论我国资产减值确认标准和计量属性的选择

资产减值会计是对资产减值进行确认，计量，记录和报告的会计分支，目的在于如实反映资产负债表日企业资产的价值以及由于其价值降低可能导致的减值损失。资产减值的确认和计量是资产减值会计的核心，而确认标准和计量属性的选择又是确认和计量的关键。

A brief discussion,the recognition and measurement of impairment of assets

Accounting for impairment of assets is a subsection of financial accounting, which includes the recognizing, measuring, recording and reporting of impairment of assets. It requires that an asset be measured and reported at its actual value at each balance sheet date if its actual value is lower than the carrying amount, and the amount of impairment which is the excess of the carrying amount over that measure of actual value be recognized as a loss. It is a major accounting issue how to recognize and measure the impairment of assets. It is also very complex and controversial and important to choose the recognition criteria and measurement attributes in recognizing and measuring impairment of assets.