企业会计准则第8 号-资产减值七章31条款中英文版.docVIP

企业会计准则第8 号——资产减值 Accounting Standard for Business Enterprises No. 8 - Impairment of Assets 第一章 总则 Chapter I General Provisions 第一条 为了规范资产减值的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。 Article 1 ?To standardize the confirmation and measurement of the impairment of assets, and the disclosure of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises – Basic Standards. 第二条 资产减值，是指资产的可收回金额低于其账面价值。 Article 2 ?The term impairment of assets refers to that the recoverable amount of assets is lower than its carrying value. 本准则中的资产，除了特别规定外，包括单项资产和资产组。