2006年,我国财政部制定的企业会计准则中,单独设立了《企业会计准则第8号——资产减值》,明确了相关资产减值损失的确认方法。但在其他具体会计准则中,也明确了相关资产减值损失的确认方法。因此,我们确认资产减值损失时,首先要理清某项资产减值损失应按资产减值准则规定的方法确认,还是按其他具体会计准则规定的方法确认。 In 2006, China’s Ministry of Finance formulated the enterprise accounting standards, the separate establishment of the “Accounting Standards for Enterprises No. 8 - Impairment of assets”, clearly identified the impairment of assets impairment method. However, in other specific accounting standards, it also clarifies the method of confirming the impairment loss of relevant assets. Therefore, when we confirm the asset impairment loss, we must first sort out the impairment loss of an asset according to the method stipulated in the asset impairment standard, or confirm it according to the method specified in other specific accounting standards.