goodwill impairments
Goodwill impairment tests are required to be performed on an annual basis or when there is an indication of impairment.
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。
—— 给力词典精选Besides, cost, allowance for impairment and net value of internally generated goodwill should be disclosed on balance sheet altogether.
商誉的原值、计提的商誉减值准备和净值应一并在资产负债表上进行披露等等。
—— 给力词典精选A recently announced $25 billion goodwill charge is expected to push Time Warner into an operating loss for 2008, for instance.
例如最近时代华纳宣布将其账面的商誉减值二百五十亿亿美元,导致2008年营业亏损。
—— 给力词典精选Excluding the goodwill charge, pretax profit fell to $19. 9 billion, beating the $19 billion expected by analysts.
若不计商誉减值费用,汇控2008年税前利润减少至199亿美元,优于分析师预估的190亿美元。
—— 给力词典精选Devaluation of Fixed Asset and Goodwill for Comparisons between the United Kingdom and China
固定资产和商誉减值的中英比较与借鉴
—— 给力词典精选