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The Fair Value of Net Identifiable Assets of a Reporting

Question 34

Multiple Choice

The fair value of net identifiable assets of a reporting unit of X Company is $300,000.On X Company's books,the carrying value of this reporting unit's net assets is $350,000,which includes $60,000 of goodwill.If the fair value of the reporting unit as a whole is $335,000,what amount of goodwill impairment will be recognized for this unit?


A) $0
B) $15,000
C) $25,000
D) $35,000

Correct Answer:

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