... 什么是企业价值评估（Business Valuation) ..商誉减值测试（Goodwill Impairment Test） ..收购价格分配（Purchase Price Allocation） ...
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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.
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.
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