1. Does the Initial Value Method and the Partial Equity Method recognize excess amortization expenses?

2. Explain when Consolidation Entry C is used

3. What is a Bargain Purchase and how does a parent company recognize this event in the accounting records?

4. Is Goodwill amortized?

5. What is Goodwill impairment?

6.How often should Goodwill be tested for impairment?

7. How is Goodwill tested for impairment?

8. How is Goodwill impairment calculated?

9. How is Goodwill impairment presented on the financial statements?

10.What if the impairment is associated with a Discontinued Operation?

11. What is Contingent Consideration and how is it recorded in the accounting records?