Teste de Impairment de Goodwill

Prévia do material em texto

12-48Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) Ahmed Nawfal 
PROFESSIONAL RESEARCH (Continued) 
 
 with impaired goodwill resides must be tested for impairment if 
the event that gave rise to the loss at the subsidiary level would 
more likely than not reduce the fair value of the reporting unit 
(at the higher consolidated level) below its carrying amount 
(see paragraph 350-20-35-30(g)). Only if goodwill of that higher-
level reporting unit is impaired would a goodwill impairment loss 
be recognized at the consolidated level.