Impairment Of Assets Issues

The accounting thought of the assets impairment can be demanded to Europe in the 11th century. The reducing value accounting of the assets gets the development at full speed, and various countries are issuing or making relevant criterion , However, the reducing value accounting of the assets started soon in our country, still in the constant perfection course. A lot of complicated problems appearing in using of reducing value accounting in the face of the assets, we should analyze and research conscientiously the reason and find out the positive and effective measure.This thesis aims to discuss some problems related to impairment of assets and gives some thoughts to improve assets impairment regulations.The article encompasses four parts. The first talks about essence of assets . the second part discusses the process of development of impairment of assets. The third part points out the problems of impairment of assets in our country. The last part discusses the concrete measure to improve the level of practice of the assets impairment.Additionally ,this paper discusses a series of issues related to the impairment of assets.