1. To study the significance and reasons of goodwill impairment: First of all, we need to understand the concept and significance of goodwill impairment, as well as the reasons for goodwill impairment, such as the changes in the business environment of enterprises and the decline in the value of acquired enterprises. It can be studied by consulting relevant literature, theoretical research and practical cases.
2. Analysis of influencing factors of goodwill impairment: The impairment of goodwill is influenced by many factors, which requires in-depth analysis to better understand the essence and mechanism of goodwill impairment. The influencing factors include market environment, management level and financial statements.