资产减值准则的变革截断了上市公司调节利润的一大途径。新发布的《企业会计准则第8号——资产减值》第17条明确规定:“资产减值损失一经确认,在以后会计期间不得转回。”这条新规定无疑截断了上市公司通过资产减值准备调节利润的途径,从而有效地遏制利用减值准备作为“秘密储备” Changes in asset impairment standards cut off a major way for listed companies to adjust their profits. The newly released “Enterprise Accounting Standards No. 8 - Impairment of assets,” Article 17 clearly states: “Once the asset impairment loss is confirmed, it can not be reversed in subsequent accounting periods. ” This new rule undoubtedly truncated the listed company Through asset impairment provisions to adjust the way of profits, so as to effectively curb the use of impairment as “secret reserve”