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The Fair Value of Net Identifiable Assets of a Reporting

question 45

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The fair value of net identifiable assets of a reporting unit of X Company is $300,000.On X Company's books,the carrying value of this reporting unit's net assets is $350,000,including $60,000 goodwill.If the fair value of the reporting unit is subsequently $335,000,what amount of goodwill impairment will be recognized for this unit?


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