aa2020-09-12 18:56:33

In early January 2015, an analyst sees a news release that a company he follows (which reports under US GAAP) will be forced to reduce output from one of its major product lines at its highly specialized ceramics plant in response to a new technology introduced by its major competitor. The table summarizes information and estimates that the analyst has gathered from various sources about the plant and its future prospects. 这题的题干信息是这样的能否解释一下？ 另外在答案中有At the end of 2014, a test of impairment is required because “events or changes in circumstances indicate that its carrying amount may not be recoverable.” 这句解析，能解释一下为什么要强调这一点吗？ 就是说为什么要impair? 谢谢