资产组减值额的确定及会计处理的分析

新会计准则对于不能独立产生现金流入的资产,规定按其所属的资产组为基础进行减值测试,确认减值损失,并采用了相应的处理方法,从而保证了减值测试的合理性和可操作性。本文根据《企业会计准则第8号——资产减值》这一准则的规定,就资产组的具体应用方法进行探讨,并对具体资产组的会计处理进行了分析。

Analysis on Recognition and Accounting Treatment of Asset Group Impairment

The new accounting standards stipulate that assets which can not bring in cash flow alone shall be tested in group to recognize the impairment loss.Relevant accounting treatments are applied to ensure the reasonability and operability of the asset impairment test.Based on the No.8 Accounting Standards for Business Enterprises——Asset Impairment,this thesis discusses the specific applications of asset group and analyzes the accounting treatments of asset group in detail.