各位大神们，小弟会计专业不太好，谁能讲下这篇论文具体要怎么写，特别是part （b）。

先谢谢各位大神了，感激不尽~~~

The assignment. Part (a) requires you to use judgement about plausibility which means looking at positive accounting theory slides to see if the company had anat motivation to increase its earnings by not impairing in full. This is a subjective matter but I do want you to find clues if they exist in your companies' cases.

Part (b) asks if the declared value is verifiable which is simply a matter of whether it is a fact or an opinion. If only an opinion, is it one the auditors endorse in any way?

谁帮我解决了，会帮他冲话费（或者发红包）以做奖励