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

تمرين 15

Acme Co., a consolidated enterprise, conducted an impairment reviewfor each of its reportingunits. In its qualitative assessment, one particular reporting unit, Martel,emerged as a candidatefor possible goodwill impairment. Martel has recognized net assets of $780, includinggoodwill of $500. Martel's fair value is assessed at $650 and includes two internallydeveloped unrecognizedintangible assets (a patent and a customer list with fair values of $150 and $50, respectively).Thefollowing table summarizes current financial information for the Martel reportingunit:

a. Show the two quantitative steps to determine the amountof anygoodwill impairment forAcme's Martel reporting unit.
b. After recognition of any goodwill impairment loss, what are the reported bookvalues for the following assets of Acme's reporting unit Martel
• Tangible assets, net.
• Goodwill
• Customer list.
• Patent.