商誉减值

固定资产和商誉减值的中英比较与借鉴

Devaluation of Fixed Asset and Goodwill for Comparisons between the United Kingdom and China

广告收入化为泡影。2002年，美国在线被迫注销了近990亿美元的商誉减值损失，这个数字令人瞠目结舌，就连见惯世面的《华尔街日报》记者也不禁大吃一惊。

Advertising dollars evaporated , and AOL was forced to take a goodwill write-off of nearly $ 99 billion in 2002 , an astonishing sum that shook even the business-hardened writers of the Wall Street Journal .

合并商誉减值的计量取决于三个关键因素：减值测试的测试单元、减值测试的计量基础以及减值测试的测试方法。

The measurements of the devaluation of the goodwill after merger depend upon three key factors : the testing unit of the devaluation test , the measuring basis for the devaluation test , and the testing method of the devaluation test .

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 according to the Accounting Standards for Enterprises No. 8 - Asset Impairment .

着重分析了资产组减值的损失计量、涉及商誉的资产组减值损失的计量和涉及总部资产的资产组减值损失计量，提出了结论和改进的建议。

In this part , the writer focus on the analysis of the asset impairment loss measurement , the impairment loss measurement related to goodwill and corporate assets , presents conclusions and suggestions for improvement .

文章还就其它相关问题，如商誉的摊销，减值重估以及负商誉等进行了论述和探讨。

In this paper , there are also some other related topics being discussed and probed into , such as amortization of goodwill , depreciation of goodwill , revaluation of good will , and negative good will .