Advanced Accounting 12th Edition by Joe Ben Hoyle,Thomas Schaefer , Timothy Doupnik

تمرين 54

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.