While performing goodwill impairment testing, if the original reporting unit no longer exists because operations have been fully integrated into operations of the parent company, the approach would be to determine whether all other assets have been adjusted to fair value, where applicable.

Question

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If the reporting unit no longer exists, the goodwill should be allocated to the remaining assets and liabilities of the parent company, and any excess should be recognized as a gain. The remaining assets and liabilities should be adjusted to fair value, where applicable.

While Performing Goodwill Impairment Testing, If the Original Reporting Unit