star-star2018-06-01 16:16:04
star-star老师您好，关于investment impairment ,想请问“Goodwill is not tested separately for impairment for investments using the equity method.” “ under IFRS the goodwill is not tested separately from the investment as it is with investments being accounted for by consolidation.”这两个是什么意思？为什么这题是这么选择。谢谢
回答（1）
Sinny2018-06-01 17:06:07
Sinny同学你好，首先goodwill的减值测试是不能分开测试的，必须和项目一起，因为goodwill是不可辨认无形资产
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