8. Asset Imbairment and Goodwill Impairment Company Shehata has the following two acquired units. Both units have no debt. Each unit has only fixed assets and goodwill. 1 2 3 ? 800 700 Unit Carrying amount -total Carrying amount - Fixed assets excluding goodwill Carrying amount-goodwill Fair value-total Fair value - Fixed Assets excluding goodwill Undiscounted cash flows from Fixed assets ? 700 900 ? 500 1000 400 500 600 850 450 300 600 500 650 1 point 1 point 1 point 8.1 Under the old 2-step-goodwill impairment test, what is the goodwill impairment for Unit 1? 8.2 Under the new 1-step-goodwill impairment test, what is the goodwill impairment for Unit 1? 8.3 What is the asset impariment loss for Unit 1? 1 point 1 point 1 point 8.4 Under the old 2-step-goodwill impairment test, what is the goodwill impairment for Unit 2? 8.5 Under the new 1-step-goodwill impairment test, what is the goodwill impairment for Unit 2? 8.6 What is the asset impariment loss for Unit 2? 1 point 1 point 1 point 8.7 Under the old 2-step-goodwill impairment test, what is the goodwill impairment for Unit 3? 8.8 Under the new 1-step-goodwill impairment test, what is the goodwill impairment for Unit 3? 8.9 What is the asset impariment loss for Unit 3