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An Impairment Loss for Goodwill Is Calculated as the Difference

Question 61

Multiple Choice

An impairment loss for goodwill is calculated as the difference between ________.


A) the implied fair value of goodwill and its book value
B) the fair value of the reporting unit (including goodwill) and the fair value of its net assets (without goodwill)
C) the book value of the reporting unit (including goodwill) and the book value of its net assets (without goodwill)
D) the fair value of the reporting unit (including goodwill) and the book value of the reporting unit (including goodwill)

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