Accounting for Assets lmpairments: An Important Measure to Improve the Quality of Enterprise'Assets

Accounting for assets impairments has been adopted in China nearly over 10 years, the range of assets ii which the provisions have been made for the impairment is getting wide gradually. This paper first gives a brief review of the history of accounting for assets impairment in China; then discusses some questions concerning about their theoretical foundation, recognition and measurement; at last puts forward some suggestions on how to improve accounting regulation system for assets impaitments.