An asset group to be tested for impairment must include goodwill only if the group is, or includes, a reporting unit, as defined in FASB Statement no. 142, Goodwill and Other Intangible Assets.
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An asset group that comprises only part of a reporting unit should exclude goodwill.
一个只包含一个报告单位的部份资产团体应该排除友善。
The it executive will typically be a CIO reporting to a business unit.
IT执行管理层典型地是报告给一个业务部分的CIO。
the name of the reporting unit and a number of other fields, the most significant of which is the summary - an English language description of the events that are covered in the report.
报道单位的名字和一些其他的属性,而在这些里面,最重要的是它的总结了,一份用英语对每一个在报告里面覆盖到的事件的描述。
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