Given the current controversy over goodwill impairment testing and how the system is amortized, experts first consider goodwill impairment testing given the higher requirements for follow-up measurement of goodwill in the new economic environment. While continuing to implement the method, the goodwill impairment testing process needs to be completed and optimized, the disclosure of information related to goodwill impairment testing improved, and regulatory measures strengthened. .. Second, reuse of depreciation method.