impairment

The company recognised an impairment charge after the value of its acquired business fell sharply.在所收购业务的价值大幅下跌后，该公司确认了一笔资产减值损失。

Impairment testing requires firms to assess whether the carrying value of assets exceeds their recoverable amount.资产减值测试要求企业评估资产的账面价值是否超过其可收回金额。