高顿网校小编在这里整理了有关资产减值的知识点和学员们一起分享。
 
　　Accounting treatment of impairment loss
 
　　An impairment loss should also be recognized for a cash generating unit, if the recoverable amount for the cash generating unit is less than the carrying amount in the statement of financial position for all the assets in the unit. The following order should be notified when allocating the impairment loss.
　　Firstly, the impairment loss should be allocated to goodwill, then to all other assets on pro rata basis.
　　In allocating an impairment loss, the carrying amount of an asset should not be reduced below the highest of its fair value less cost of disposal, its value in use and zero.
 
　　最后，高顿网校小编预祝考生们顺利通过考试！