新《企业会计准则》引入了“资产组”概念,对可收回金额的规定进行了调整,要求披露各项资产减值准备的累计金额,明确了资产减值迹象的判断时点等。但同时也遇到了资产组确认难、可靠计量资产减值金额难度大、可变现净值和可收回金额计算复杂,以及对资产减值信息的披露不够全面等问题。个案分析与实验是寻求问题解决的有效途径之一。 The new “Accounting Standards for Business Enterprises” introduced the concept of “asset group”, adjusted the rules on the recoverable amount, required disclosure of the accumulated amount of each asset depreciation reserve, and clarified the timing of the asset impairment signs. However, it also encountered problems such as difficult identification of asset group, difficulty of reliably measuring the amount of asset impairment, calculation of net realizable value and recoverable amount, and incomplete disclosure of asset impairment information. Case analysis and experiment are one of the effective ways to solve the problem.