一.资产组的认定根据规定,如果当有迹象表明一项资产可能发生减值的,企业应当以单项资产为基础估计其可收回金额。但是企业难以对单项资产的可收回金额进行估计的情况下,应当以该资产所属的资产组为基础确定资产组的可收回金额。资产组是企业可以认定的最小资产组合,其产生的现金流入应当基本上独立于其他资产或者资产组。资产组的认定, I. Identification of an asset group According to regulations, if there is any indication that an asset may be impaired, the enterprise shall estimate its recoverable amount on the basis of a single asset. However, if it is difficult for an enterprise to estimate the recoverable amount of a single asset, the recoverable amount of the asset group should be determined on the basis of the asset group to which the asset belongs. An asset group is the smallest asset group an organization can identify and generates cash inflows that are largely independent of those of other assets or asset groups. Assets identified,