5David Alexander and Simon Archer. 2003. Miller International Accounting Standards Guide. Aspen Publishers, Inc , New York.
6International Accounting Standards Committee. 2001. IAS 36. Impairment of Assets.
7张维迎.博弈论与信息经济学[M].上海:上海人民出版社,2002..
8财政部.《企业会计准则第××号--资产减值》(征求意见稿)[N].中国财政报,2005.722.
9中华人民共和国财政部组织翻译.《国际会计准则2000》[M].中国财政经济出版社,..
10Chen, J. P. , Shimin Chen, Xijia Su, and Yuetang Wang. 2004. Incentive for and consequences of initial voluntary asset write-down in the emerging Chinese market. Journal of International Accounting Research, Vol. 3 (1), 43-61.