1资产减值准备会计存在的相关问题1.1资产减值准备的确认基础难以确定2006年财政部颁布的《企业会计准则第8号———资产减值》第二条规定:资产减值,是指资产的可收回金额低于其账面价值。本准则中的资产,除了特别规定外,包括单项资产和资产组。资产组是指企业可以认定的最小资 1 Asset impairment provision Accounting related problems 1.1 Recognition basis of asset impairment provision It is difficult to determine the “Enterprise Accounting Standard No. 8 --- Impairment of Assets” issued by the Ministry of Finance in 2006 Article 2: Asset impairment is The recoverable amount of an asset is lower than its carrying amount. The assets in this standard, except for special provisions, include individual assets and asset groups. Asset group is the minimum capital that an enterprise can determine