USCPA每日一练之FAR【2015-11-21】

高顿网校2015-11-20 18:14Lynn.yu
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　　Goodwill should be tested for impairment at which of the following levels under IFRS?

　　a.Each reporting unit.

　　b.Each acquisition unit.

　　c.Entire business as a whole.

　　d.Each cash-generating unit.

　　Answer:D

　　Choice "D" is correct. Under IFRS, goodwill impairment is analyzed at the cash-generating unit level.

　　Choice "a" is incorrect. Goodwill is analyzed for impairment at the reporting unit level under U.S. GAAP.

　　Choice "b" is incorrect. Goodwill is not analyzed for impairment at the acquisition unit level under IFRS (or U.S. GAAP).

　　Choice "c" is incorrect. Under IFRS, goodwill impairment is analyzed at the cash-generating unit level, rather than for the entire business as a whole.

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