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When Is a Goodwill Impairment Loss Recognized

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When is a goodwill impairment loss recognized?


Definitions:

Descendant

In hierarchical data structures such as trees or in genealogical terms, refers to an element or node that is a child (direct or indirect) of another node.

Complete

Refers to a state where all required components or steps have been successfully finished or fulfilled.

FileNotFoundException

An exception thrown by a computer program when it attempts to access or open a file that does not exist.

IOException

IOException stands for Input/Output Exception, and it is a class in Java that handles errors related to input and output operations, such as reading from or writing to files.

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