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。
Goodwill impairment tests are required to be performed on an annual basis or when there is an indication of impairment.
如果你认为你所购买的企业价值下降了，那就可以对商誉的部分或者全部进行减值处理。
If you think that the value of any of the businesses you have acquired has gone down, you can write off some or all of that Goodwill.
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。
Since 2002, when an accounting-rule change ended that practice, goodwill has had to be tested every year for impairment.
商誉应当结合与其相关的资产组或者资产组组合进行减值测试。
The business reputation shall, together with the related asset group or combination of asset group, be subject to the impairment test.
财务报告评估：公正价值，企业合并，无形资产，商誉及减值分析，第三版。
Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis, 3rd Edition .
摘要商誉是资产中最具不确定性的项目，也是资产中在确认、计量、减值等方面最有争议的问题。
Goodwill is the accounting summary of the most uncertain assets, as well as the most controversial issues in recognition, measurement, impairment and so on of assets.
商誉的减值应当按照《企业会计准则第8号——资产减值》处理。
The impairment of business reputation shall be treated in compliance with Accounting Standards for Enterprises No. 8 - Asset impairment.
第二十三条企业合并所形成的商誉，至少应当在每年年度终了进行减值测试。
Article 23the business reputation formed by merger of enterprises shall be subject to an impairment test at least at the end of each year.
第二十三条企业合并所形成的商誉，至少应当在每年年度终了进行减值测试。
Article 23the business reputation formed by merger of enterprises shall be subject to an impairment test at least at the end of each year.
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