一、新准则的相关规定新颁布的《资产减值》准则,对适应于该准则的固定资产、无形资产和对子公司、联营公司和合营的投资及除特别规定以外的其他资产减值的转回做出了明确规定:资产减值损失一经确认,在以后会计期间不得转回。但存货的减值不包括在内,存货减值适应于《存货》准则。《存货》准则 I. Relevant Regulations of New Standards The newly promulgated “Impairment of Assets” standard imposes on fixed assets, intangible assets and investments in subsidiaries, associates and joint ventures and other assets other than special provisions that are impaired Turn back to make a clear provision: Once the asset impairment loss is confirmed, it can not be reversed in the subsequent accounting period. However, the impairment of inventories is not included and the depreciation of inventories is adjusted to the “stock” principle. “Stock” guidelines