2006年2月,财政部发布了《企业会计准则第8号—资产减值(》下称新准则)。本文主要针对执行该准则的要点进行分析,以帮助读者理解和使用。一、《资产减值》会计准则的适用范围及特点1.新准则适用于包括固定资产、无形资产以及除特别规定以外的其他减值的处理。特别规定的减值处 In February 2006, the Ministry of Finance issued Accounting Standard for Business Enterprises No. 8 - Impairment of Assets (“New Standard” hereafter). This article focuses on the implementation of the guidelines points for analysis to help readers understand and use. First, the “asset impairment” the scope and features of the accounting standards 1. The new standard applies to include fixed assets, intangible assets and special provisions other than the impairment of the disposal. Special provisions for impairment