An impairment of an identifiable intangible asset arises when its carrying amount exceeds the: Expected...
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Finance
An impairment of an identifiable intangible asset arises when its carrying amount exceeds the: Expected future net cash flows. Present value of the expected future net cash flows. Asset's fair value. Asset's cost
An impairment of a goodwill arises when its carrying amount exceeds the: Reporting unit's assets fair value. Expected future net cash flows. Reporting unit's book value, Present value of expected future het cash flows,
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