企业会计准则第8 号——资产减值
Accounting Standard for Business Enterprises No. 8 - Impairment of Assets
第一章总则
Chapter I General Provisions
第一条为了规范资产减值的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。
Article 1 To standardize the confirmation and measurement of the impairment of assets, and the disclosure of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises – Basic Standards.
第二条资产减值，是指资产的可收回金额低于其账面价值。
Article 2 The term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.
本准则中的资产，除了特别规定外，包括单项资产和资产组。
The assets as mentioned in these standards shall include single item assets and group assets.
资产组，是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。
The term "group assets " refers to a minimum combination of assets that may be recognized by an enterprise, by which the flow-in cash generated shall be generally independent of those by other assets or group assets.
第三条下列各项适用其他相关会计准则：
Article 3 The following items shall be subject to other relevant accounting standards:
（一）存货的减值，适用《企业会计准则第1 号——存货》。
(1) The impairment of inventories shall be subject to the Accounting Standard for Business Enterprises No. 1 - Inventories;
（二）采用公允价值模式计量的投资性房地产的减值，适用《企业会计准则第 3 号——投资性房地产》。
(2) The impairment of investment properties measured through the fair value method shall be g subject to the Accounting Standard for Business Enterprises No.3 - Investment Properties;
（三）消耗性生物资产的减值，适用《企业会计准则第5 号——生物资产》。
(3) The impairment of consumptive biological assets shall be subject to the Accounting Standard for Business Enterprises No. 5 - Biological Assets;
（四）建造合同形成的资产的减值，适用《企业会计准则第15号——建造合同》。
(4) The impairment of assets formed by construction contracts shall be subject to the Accounting Standard for Business Enterprises No. 15 – Construction Contracts;
（五）递延所得税资产的减值，适用《企业会计准则第18 号——所得税》。
(5) The impairment of deferred income tax assets shall be subject to the Accounting Standard for Business Enterprises No. 18 - Income Taxes;
（六）融资租赁中出租人未担保余值的减值，适用《企业会计准则第21 号——租赁》。
(6) The impairment of the unsecured residual value of the lessor in a financial leasing shall be subject to the Accounting Standard for Business Enterprises No.21 - Leases;
（七）《企业会计准则第22 号——金融工具确认和计量》规范的金融资产的减值，适用《企业会计准则第22 号——金融工具确认和计量》。
(7) The impairment of financial assets regulated by the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments shall be subject to the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments; and
（八）未探明石油天然气矿区权益的减值，适用《企业会计准则第27 号——石油天然气开采》。
(8) The impairment of the rights and interests of unverified petroleum and natural gas mining areas shall be subject to the Accounting Standard for Business Enterprises No. 27 -Extraction of Petroleum and Natural Gas.
第二章可能发生减值资产的认定
Chapter II Recognition of Assets with Potential Impairment
第四条企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。
因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。
Article 4 An enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment. No matter whether there is any sign of possible assets impairment, the business reputation formed by the merger of enterprises and intangible assets with uncertain service lives shall be subject to impairment test every year.
第五条存在下列迹象的，表明资产可能发生了减值：
Article 5 There may be an impairment of assets when one of the following signs occurs:
（一）资产的市价当期大幅度下跌，其跌幅明显高于因时间的推移或者正常使用而预计的下跌。
(1) The current market price of assets falls, and its decrease is obviously higher than the expected drop over time or due to the normal use;
（二）企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化，从而对企业产生不利影响。
(2) The economic, technological or legal environment in which the enterprise operates, or the market where the assets is situated will have any significant change in the current period or in the near future, which will cause adverse impact on the enterprise;
（三）市场利率或者其他市场投资报酬率在当期已经提高，从而影响企业计算资产预计未来现金流量现值的折现率，导致资产可收回金额大幅度降低。
(3) The market interest rate or any other market investment return rate has risen in the current period, and thus the discount rate of the enterprise for calculating the expected future cash flow of the assets will be affected, which will result in great decline of the recoverable amount of the assets;
（四）有证据表明资产已经陈旧过时或者其实体已经损坏。
(4) Any evidence shows that the assets have become obsolete or have been damaged substantially; （五）资产已经或者将被闲置、终止使用或者计划提前处置。
