2006年《企业会计准则第8号——资产减值》借鉴了国际会计准则的做法,引入了“资产组”的概念,要求对于不能独立产生现金流入的资产,按其归属的资产组为基础进行减值测试,确认减值损失。本文就资产组的认定、资产组减值的处理以及减值的转回等原理及问题进行了简单的思考。 The Accounting Standard for Business Enterprises No. 8 - Impairment of Assets of 2006 draws on the practice of international accounting standards and introduces the concept of “asset group”, which requires that for assets that can not generate independent cash inflows, As the basis for impairment testing, confirm the impairment loss. This article briefly discusses the principles and problems of the identification of asset group, the disposal of asset group impairment and the reversal of impairment.