7、; Underthesestandards, listedcompanies stillhave waystomanageearningsbyassetimpairment. Finally, for theabovesituation andproblems, thispaperproposesaseriesofrecommendations,including refiningof the criteriafortheclassification ofthe assetgroup, establishingal
8、lkindsofmarkets,optimizing themeasurement of assetimpairment,improvingrulesofreverseassetsimpairment,strengtheningtheinternal control,enhancing the transparency ofinformationdisclo