Advanced Accounting 5th ed ch2 solutions(6)
时间：2025-04-21
2011: Step 1: Fair value of the reporting unit $400,000 Carrying value of identifiable net assets $330,000 Excess of carrying value over fair value $ 5,000
The excess of carrying value over fair value means that step 2 is required.
Step 2: Fair value of the reporting unit $400,000 Fair value of identifiable net assets Implied value of goodwill 60,000 Recorded value of goodwill ($450,000 - $375,000) Impairment loss $ 15,000
2012: Step 1: Fair value of the reporting unit $400,000 Carrying value of identifiable net assets $320,000 Carrying value of goodwill ($75,000 - $15,000) Excess of fair value over carrying value
The excess of fair value over carrying value means that step 2 is not required.
2013: Step 1: Fair value of the reporting unit $350,000 Carrying value of identifiable net assets $300,000 Carrying value of goodwill ($75,000 - $15,000) Excess of carrying value over fair value
The excess of carrying value over fair value means that step 2 is required.
Step 2: Fair value of the reporting unit $350,000 Fair value of identifiable net assets Implied value of goodwill 25,000 Recorded value of goodwill ($75,000 - $15,000) Impairment loss
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