Advanced Accounting 10th Edition by Thomas Schaefer, Joe Ben Hoyle, Timothy Doupnik

تمرين 42

In 2007 Sprint Nextel Corporation reported a large goodwill impairment loss.Referring to Sprint Nextel's 2007 financial statements and applicable financial reporting standards, answer the following questions:
Is goodwill impaired in the same way under IFRS Does IFRS also employ a two-step approach for goodwill impairment testing If not, how is goodwill tested for impairment under IFRS (Refer to IAS 36 Impairment of Assets.)