急求翻译一篇关于长期资产减值的文章 （一次发不完只有分开来发了~~）

Effective for financial statements beginning after December 15,1995, Statement of Financial Accounting Standards No. 121 requires all companies to review the potential inability to recover the carrying amounts of long-lived assets and certain identifiable intangibles. The process of reviewing the results of decisions to invest in long-lived assets, called postauditing of capital expenditures, can identify assets that are impaired. The determination of when an asset should be written down for financial statement purposes is not necessarily consistent with when a loss can be deducted for income tax purposes.
A goal of implementing postauditing procedures is to identify assets that have declined in value. If the value of an asset in its present use is less than its salvage value, the asset usually should be retired from service and either sold or scrapped. If the asset is sold, most management accounting systems will identify the transaction, and an accounting entry reflecting the sa

关于资产减值的问题 关于资产减值测试的问题 关于资产减值损失的问题 关于资产减值测试 资产减值的问题 关于新资产减值准则 关于新会计准则资产减值的一道题 资产减值损失与资产减值准备的区别 求一篇关于新会计准则中资产减值对利润影响的文献综述 商誉的资产减值的影响