Management and Organizational Studies 2285 Lecture Notes - Lecture 1: Book Value, John Wiley & Sons
7 Jun 2017
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Kieso, weygandt, warfield, young, wiecek, mcconomy intermediate accounting, tenth canadian edition. The impairment test for the identifiable assets would be performed first, and then the carrying amount of the cgu would be compared to its recoverable amount. The result, if the carrying amount > the recoverable amount, would be the impairment loss first assigned to goodwill with any remainder then allocated among the other assets on a relative book value basis. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
