There is a greater emphasis on asset valuation in determining goodwill impairment .

有对财产估价的更加巨大的重点在确定信誉损伤。

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Goodwill impairment tests are required to be performed on an annual basis or when there is an indication of impairment.

年度或者有减值迹象时进行的商誉减值测试比以往受到更多的关注。

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Since 2002, when an accounting-rule change ended that practice, goodwill has had to be tested every year for impairment.

从2002年开始，一项新的会计准则改变了那种做法，现在企业每年都要针对商誉进行减值测试以决定是否需要计提减值准备。

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That loss is not counting a further goodwill impairment charge of an as-yet to be determined amount.

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Moreover, industry profitability improved during the quarter, largely attributable to lower provisions for loan losses and reduced expenses for goodwill impairment.

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Matthew Diamond, company cofounder and chief executive, says he believes investors value Alloy based on earnings before depreciation, interest, taxes and goodwill impairment.

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