一、资产减值会计在实践中存在的问题资产减值的具体含义是指资产的可收回金额低于其账面的价值。在新准则中也明确规定了其适用的范围,计提资产减值准备的时间,以及关于投资性房地产、金融工具、衍生金融工具、无形资产等方面减值的相关具体规定,以下为具体详论。(一)新准则第一“新”——“资产组”概念的引入在新准则颁布之前,许多固定资产、无形资产因常常难于单独产生现金流量,而导致了以单项资产为基础计提减值准备的操作难 I. Problems with asset depreciation accounting in practice The specific meaning of asset devaluation is that the recoverable amount of assets is lower than its book value. The new standard also clearly stipulates the scope of its application, the time for accrual of assets impairment provisions, and the relevant specific provisions on the impairment of investment real estate, financial instruments, derivative financial instruments, intangible assets, etc. The following are specific details. s. (I) Introduction of the new standard first “new” --“asset group” concept Before the new standard was promulgated, many fixed assets and intangible assets were often difficult to generate cash flow alone, resulting in the use of single assets as It is difficult to make basic provision for impairment