高顿网校小编在这里整理了有关资产减值的必考知识点和学员们一起分享。
 
　　资产减值包括：External evidence、Internal evidence、No evidence.
 
　　External evidence
　　Significant changes in technology, market, legal or economy of the business in which the assets are employed;
　　Increase in market interest rate or market rates of return on investments likely to affect the discount rate used in calculating the value in use;
　　Carrying amount of the entity’s net assets are more than its market capitalization.
 
　　Internal evidence
　　Evidence of obsolescence or physical damage, adverse changes in the use to which the asset is put or the asset’s economic performance.
 
　　No evidence
　　Intangible asset with an indefinite useful life and goodwill acquired in a business combination must always be tested for impairment annually regardless of indications of impairment.
 
　　最后，高顿网校小编预祝考生们顺利通过考试！