1 pts Question 2 Goodwill of $6,400,000 is recognized on an acquisition. Following IFRS, the goodwill is allocated to the following cash generating units: UK: $ 640,000 China: $1.920,000 Netherlands: 3,200,000 Japan: 640,000 At the end of the year, the following information is available on the units: Fair Value Book Value UK $16,000,000 $ 9,600.000 Netherlands 19,200,000 20.480,000 China 9.600,000 10,900,000 Japan 7,680,000 7,040,000 The goodwill impairment loss for the year, following IFRS, is: $2.640.000 $2.420,000 $2,580,000 $2.030.000