什么是商誉减值测试

中文版：

商誉减值测试是对企业合并或收购过程中产生的商誉进行定期评估的过程，以判断其是否发生了减值。商誉减值测试的目的是确保商誉账面价值能够真实反映其当前的经济价值。

商誉减值测试通常基于两个关键步骤。首先，企业需要对包含商誉的资产组或资产组组合进行减值测试。这涉及到比较资产组的账面价值与可回收金额。如果可回收金额低于账面价值，那么就需要计提商誉减值准备。

其次，商誉减值测试的关键在于确定可回收金额。这通常通过评估资产组的公允价值减去处置费用后的净额来确定。如果公允价值减去处置费用后的净额低于资产组的账面价值，那么就需要对商誉进行减值。

商誉减值测试的结果会对企业的财务状况和经营成果产生重要影响。如果商誉发生减值，将减少企业的净资产和净利润，进而影响投资者的决策和企业的市场价值。

英文版：

What Is a Goodwill Impairment Test?

The goodwill impairment test is a periodic assessment of the goodwill arising from business mergers or acquisitions to determine whether it has suffered any impairment. The purpose of the goodwill impairment test is to ensure that the carrying value of goodwill accurately reflects its current economic value.

The goodwill impairment test typically involves two key steps. Firstly, companies need to perform an impairment test on the asset group or combination of asset groups that include goodwill. This involves comparing the carrying value of the asset group with its recoverable amount. If the recoverable amount is lower than the carrying value, an impairment loss on goodwill needs to be recognized.

Secondly, the key to the goodwill impairment test lies in determining the recoverable amount. This is usually determined by assessing the net amount of the asset group's fair value less disposal costs. If the net amount of the fair value less disposal costs is lower than the carrying value of the asset group, an impairment loss on goodwill needs to be recognized.

The results of the goodwill impairment test have significant implications for a company's financial position and operating results. If goodwill is impaired, it will reduce the company's net assets and net income, potentially affecting investors' decisions and the company's market value.