Русско-англо-русский юридический словарь

Impairment testing is required when events occur that indicate an asset (asset group) may not be recoverable. (PwC)

Impairment testing is the process of reviewing the values of assets shown in the balance sheet of a company (known as the 'carrying amount') to determine whether those values continue to be supportable or should be reduced. (asic.gov.au)

IAS 36 Impairment of Assets is the Accounting Standard that describes the requirements for impairment testing of assets if not covered by other specific Accounting Standards. (BDO Australia)