When determining the impairment, if any, of goodwill, the fair value of the reporting unit should be compared to its carrying amount including goodwill.

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Goodwill impairment testing involves comparing the fair value of a reporting unit to its carrying amount, including goodwill, to determine if the carrying amount exceeds the fair value, indicating potential impairment.

When Determining the Impairment, If Any, of Goodwill, the Fair