when is a goodwill impairment loss recognized ? a. whenever the fair value of...

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Accounting

when is a goodwill impairment loss recognized ?
a. whenever the fair value of the entity declines significantly
b. annually on a systematic and rational basis
c. if the fair value of a reporting unit fails below its original acquisition price
d. if both the fair value of a reporting unit and jta associated implied goodwill fall below their respective carrying values
e. never

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