Similarly, if a company passes the

Similarly, if a company passes the impairment test and shows no signs of impairment of goodwill, but the company is declining in the next few years and may suffer losses in the next few years, the company , Grabbing the subjective loopholes of the impairment test, can cause signs of impairment of goodwill and cause impairment of goodwill, while reducing the size of goodwill, reducing the risk of impairment of goodwill, on the other hand , Impairment can be achieved within a year and pressure on future performance can be reduced. However, the selective disclosure of goodwill-related information makes it difficult for companies to find subjective judgments made in impairment tests. At the same time, goodwill impairment is difficult and regulatory oversight of relevant information is also difficult. You can truly reflect the essence of goodwill by improving your existing goodwill follow-up measurement system and refining the identification of impairment test asset groups or by combining impairment test and amortization methods.