Goodwill Measurement

a$.$ First step: compare FV of RU to CV of RU:

Second step: compute implied value of goodwill FV of RU $$ FV of net assets then compare implied value of goodwill to net carrying value of goodwill

Implied Value of Goodwill:$\_\_\_\_\_\_\_\_\_\_\_\_$ Goodwill Impairment Loss: $\_\_\_\_\_\_\_\_\_\_\_\_$

b$.$ First step: compare FV of RU to CV of RU

Second step: compute implied value of goodwill FV of RU $$ FV of net assets then compare implied value of goodwill to net carrying value of goodwill

Implied Value of Goodwill: $\_\_\_\_\_\_\_\_\_\_\_$ Goodwill Impairment Loss: $\_\_\_\_\_\_\_\_\_\_$

c$.$ First step: compare FV of RU to CV of RU

Second step: compute implied value of goodwill FV of RU $$ FV of net assets then compare implied value of goodwill to net carrying value of goodwill

Implied Value of Goodwill: $\_\_\_\_\_\_\_\_\_$ Goodwill Impairment Loss: $\_\_\_\_\_\_\_\_\_\_\_\_$

d$.$ First step: compare FV of RU to CV of RU: $$460,000<$ $$550,000$ therefore must compute impairment

Second step: compute implied value of goodwill FV of RU $$ FV of net assets then compare implied value of goodwill to net carrying value of goodwill

Implied Value of Goodwill: $\_\_\_\_\_\_\_\_\_\_\_$ Goodwill Impairment Loss: $\_\_\_\_\_\_\_\_\_\_\_\_$