Fixed Asset Impairment
  Impairment of Fixed Asset–U.S.GAAP
  Step1.定性,是否存在减值
  CV vs.Undiscounted cash flow
  Step 2.定量,减值的金额
  CV–fair value(Discounted cash flow)
  GAAP prohibited restoration of impairment.
  Impairment of Fixed Asset–IFRS
  Step1.定性& 定量,是否存在减值
  CV–fair value(Discounted cash flow)
  IFRS allow reversal of impairment