继关于“商誉和无形资产亏损”建议书后，会计准则委员会（ASB）最近发布了关于“有形固定资产亏损”的建议书。该建议书补充了在会计委员会讨论稿中提出的制定有关规定的建议。建议提出：要么对会计主体不可避免要发生成本时的情形作出有关规定，要么对会计主体预期的成本或损 Following the “goodwill and loss of intangible assets” proposal, the Accounting Standards Board (ASB) recently issued a “loss on tangible fixed assets” proposal. This proposal complements the proposal made in the discussion paper of the Accounting Committee to formulate the relevant provisions. The suggestion is made either to make the relevant provisions on the inevitable occurrence of the cost of the accounting entity or on the expected cost or loss of the accounting entity