Under IFRS,there Is Never an Impairment Loss Related to Goodwill

question 65

Multiple Choice

Under IFRS,there is never an impairment loss related to goodwill when ________.

• A)the value in use of the cash-generating unit is less than its fair value less cost to sell
• B)the value in use of the cash-generating unit is greater than its fair value less cost to sell
• C)the recoverable amount of the cash-generating unit less than the carrying value of the cash-generating unit
• D)the recoverable amount of the cash-generating unit is greater than the carrying value of the cash-generating unit

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Definitions:

Intrapychic Conflict

An internal struggle arising from opposing demands or impulses within an individual's mind.

Prosocial Behaviors

Voluntary actions that are intended to help or benefit another person or group of people without expecting anything in return.

Maladaptive Behaviors

Actions or tendencies that inhibit an individual's ability to adjust healthily to particular situations, often resulting in emotional distress or dysfunction.

Temporal Proximity

The closeness or nearness in time between two events or phenomena.