This standard specifies the test methods for determining the cold resistance of artificial leather, synthetic leather, and their finished products, including three core test methods: Method A, Method B, and Method C. It is applicable to the testing of different types of materials and finished products. After conditioning under standard environmental conditions, the specimens are subjected to specific energy impacts in a low-temperature environment of -30°C. The cold resistance is evaluated by observing whether cracks or damage appear on the surface. Relevant testing instruments include a low-temperature tank with a temperature accuracy of ±1°C, equipped with impact devices of different specifications: Method A uses a 2500g hammer impact device, Method B uses an 800g falling hammer with a hemispherical impact head, Method C uses a free-falling steel ball device, along with dedicated specimen clamps and polyurethane sponge cushioning layers to ensure the accuracy of the tests.