请问关于assets impairment和goodwill impairment 受损的测试问题

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各位好，小弟最近在看cfa1，看到了其中关于tangible assets和intangible assets的测试问题，有几点问题望解答。
1）An assets is considered impaired if the carrying value is greater than the asset's future undiscounted cash flows.这是书中的原话，请问 future undiscounted cash flow是什么？
2）关于goodwill受损的测试问题，请问为什么reporting unit的carrying value 比fair value 大就认定goodwill受损了呢？
小弟想了半天也没通，望前辈告知，谢谢！

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关键词：impairment goodwill Assets Asset good Assets 受损 goodwill impairment

future undiscount cash flow is remaining present value of the asset .

fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset.Under US GAAP (FAS 157), fair value is the amount at which the asset could be bought or sold in a current transaction between willing parties, or transferred to an equivalent party, other than in a liquidation sale. This is used for assets whose carrying value is based on mark-to-market valuations; for assets carried at historical cost, the fair value of the asset is not used.

So fair value is more reliable than book value.