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)

With the exception of goodwill and certain intangible assets for which an annual impairment test is required, entities are required to conduct impairment tests where there is an indication of impairment of an asset, and the test may be conducted for a 'cash-generating unit' where an asset does not generate cash inflows that are largely independent of those from other assets. (IAS 36 — Impairment of Assets)