The amount of goodwill impairment r

The amount of goodwill impairment relies heavily on the professional judgment of finance personnel, making it difficult for supervisors to supervise professional judgment, and cost constraints make it difficult for supervisors to verify each company's impairment test. is there. With the help of an external specialized agency. They can only make the corresponding inquiry or request that they disclose the detailed process and data of the impairment test. This leads to a subjective and arbitrary assessment of corporate impairment. It is a “selective allowance” and most companies do not carry out reasonable valuations. Goodwill impairment tests also did not fully disclose impairment test information. Some companies have operational allowances for impairment, and they choose to defer or temporarily provide an impairment allowance for goodwill. Based on the company and its own considerations, management may not be prepared for a timely and rational impairment. When a cultural media company faces a recession, it is very likely that it will take advantage of goodwill impairment to create a "large communal bath" and temporarily provide a huge impairment to ease the subsequent burden.