Fundamentals of Advanced Accounting 5th Edition by Joe Ben Hoyle,Thomas Schaefer,Timothy Doupnik

تمرين 31

When should a consolidated entity recognize a goodwill impairment loss
A) If both the fair value of a reporting unit and its associated implied goodwill fall below their respective carrying amounts.
B) Whenever the entity's fair value declines significantly.
C) If a reporting unit's fair value falls below its original acquisition price.
D) Annually on a systematic and rational basis.