企业资产组减值抵销业务的会计处理初探

资产组的可收回金额小于其账面价值时应确认减值损失。合并报表应对关联企业交易中的资产组减值进行抵销处理。初次编制合并报表下资产组的减值抵销可借鉴个别报表资产减值抵销的处理方法，通过设置分摊率确认各单项资产的减值抵销金额。连续编制合并报表下应先抵销资产组中单项资产以前会计期间内部交易的未实现利润和减值损失的抵销处理，再调整账面价值。

Study on the Accounting Treatment of Impairment Offset Business of Enterprise Asset Group

Enterprise asset group should recognize the impairment loss when their recoverable amount is less than the book value. Consolidated response to business transactions related impairment of the asset group to offset processing. Under the initial preparation of consolidated statements of assets offset by impairment of the group can learn from individual statements offset by asset impairment approach, by setting the assessment rate to confirm the individual assets, offset by the amount of the impairment. Under the continuous preparation of consolidated statements of assets should be offset by the group within the accounting period before the individual assets unrealized trading profits and losses to offset the impairment process, and then adjust the book value.