With the development of China's socialist market economy, accounting system has got progressed successively. The new ASBE(Accounting Standards For Business Enterprises)enacted in 2006 revised a lot on counting and announce of impairment of assets to avoid inflated profits and ensure the accuracy and comparability of business financial information.
Based on features of impairment of assets in the new ASBE and combined practical applications,this paper deals with problems existing in the accounting treatment of impairment of assets,and puts forward relevant improvements.
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