本文首先界定了资产减值定义及其确认方式。同时,在资产减值范围确认的基础上,我们根据《企业会计准则第8号——资产减值》规定,进一步讨论单项资产减值的会计核算、资产组减值的核算及商誉等资产减值的核算方法。 This article first defines the definition of asset impairment and how to confirm it. At the same time, based on the confirmation of the scope of impairment of assets, we further discussed the accounting of individual impairment of assets, the accounting of impairment of assets and assets such as goodwill in accordance with the provisions of Accounting Standard for Business Enterprises No. 8 - Impairment of Assets Impairment of accounting methods.