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标题: Schweser Book 2 Exam 2 Morning, Q24 - Wrong answer? [打印本页]

作者: rohitdoshi 时间: 2011-7-13 13:06 标题: Schweser Book 2 Exam 2 Morning, Q24 - Wrong answer?

It's about goodwill impairment. Answer in Book is C, no goodwill impairment under GAAP because FMV of firm > FMV of identifiable asset.

My answer was B because:
Implied goodwill = FMV firm - FMV of identifiable asset = 1475-1350=125
Carrying goodwill = 300 (from question 22 previously)
Hence impairment = 300-125=275

Any comment please?

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