Regulations on Business Entity Accounting Handling Article 24

A business entity should be assess at the date of statement of financial position to financial assets measured at fair value through other comprehensive income, financial assets measured at cost, financial assets measured at amortized cost, investments accounted for using the equity method, property, plant and equipment, investment property and intangible assets project whether there is any indication of impairment; If the carrying amount of the asset is greater than its recoverable amount, an impairment loss should be recognized.When there is evidence of goodwill and equity instruments measured at cost investments other than the impairment loss recognized in prior periods out, may no longer exist or decreased when the carrying amount of the asset shall reverse rotation amount will be recognized to the current profit.Those have handled the asset revaluation, impairment occurs should first reduce the unrealized revaluation increment, if insufficient, recognized to current period loss. Rotation impairment loss when the loss recognized in the original scope of recognized to the current profit if the balance is recorded as unrealized revaluation increment.