Business, 11.03.2020 00:34 2020IRodriguez385
Testing for goodwill impairment. a. requires both qualitative and quantitative tests. b. requires computing implied goodwill, which is the amount of fair value of the reporting unit less the book value of the separately identifiable net assets of the reporting unit. c. necessitates determining if the reporting unit itself is impaired after calculating implied goodwill. d. may result in an impairment charge defined as the difference between the goodwill reflected for the reporting unit in the consolidated balance sheet and the reporting unit’s implied goodwill.
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Testing for goodwill impairment. a. requires both qualitative and quantitative tests. b. requires co...
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