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An impairment loss for goodwill is calculated as the difference between O A. the fair value of the reporting unit (including goodwill) and the book

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An impairment loss for goodwill is calculated as the difference between O A. the fair value of the reporting unit (including goodwill) and the book value of the reporting unit (including goodvill) O B. the fair value of the reporting unit (including goodwill and the fair value of its net assets (without goodwill) O C. the book value of the reporting unit (including goodwil and the book value of its net assets (without goodwill) O D. the implied fair value of goodwill and its book value

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