资产减值会计处理必须适应市场经济和谐发展的需要,它为我国的会计信息起到了很大的作用。随着我国会计准则和制度的不断改革,资产减值的会计处理方法也得到了不断地更新。本文主要从“合理认定资产组,分配资产组减值损失”、“合理理解资产可收回金额”、“合理认定减值后不得转回的资产,可予转回的资产通过权益转回”进行了分析。 Asset impairment accounting must adapt to the needs of the harmonious development of market economy. It plays a great role in accounting information in our country. With the continuous reform of accounting standards and systems in our country, the accounting methods of asset impairment have been continuously updated. This article mainly from the “reasonable identification of asset groups, asset impairment losses”, “reasonable understanding of the recoverable amount of assets ”, “reasonably determined that after the impairment of assets that can not be reversed, the assets that can be reversed Equity transfer ”was analyzed.