随着新会计准则一起颁布的资产减值准则对资产减值会计的变革备受关注。文章分析了新的《企业会计准则》关于资产减值会计的主要突破,通过新旧会计准则的对比,对企业各项资产减值核算的适用准则、资产减值损失的确认、列支与可否转回等方面进行了比较分析。 With the new accounting standards for asset impairment standards promulgated by the asset impairment accounting concern. The article analyzes the major breakthroughs in the new Accounting Standards for Business Enterprises about asset impairment accounting. By comparing the old and new accounting standards, it applies the criteria for the impairment of various assets in the enterprise, the recognition of impairment losses, Back and so on a comparative analysis.