J. Given the following data, calculate the amount of goodwill impairment under IFRS: $1,000 $7,000 $5,000 $5,500 Goodwill Fair value Book value including goodwill Fair value of Identifiable net assets a. $1,500. b. $1,000 C.-0- d. $2,000 Given the following data, calculate the amount of goodwill impairment under IFRS. Goodwill Fair value Book value including goodwill Fair value of Identifiable net assets $1,000 $9,000 $9,400 $8,500 a.-0- b. $400 loss c. $200 loss d. $1,000 loss Using the same data as in question #76. Calculate the amount reported for goodwill on the consolidated balance sheet after the recording of the goodwill impairment. a. $1,000 b. $400 c. $500 d. $600 . The goodwill impairment loss is recognized on the financial statements as a part of a. Comprehensive income b. Selling expenses c. Operating income d. Other revenues/other expenses Under the proportionate -share consolidation method which is acceptable under IFRS, what is the amount allocated to the non-controlling interest at the acquisition date? a. Its share of the acquisition date fair values excluding goodwill. b. Its share of the acquisition-date fair value. c. Its share of the acquisition-date fair values including goodwill. d. Its share of the acquisition-date carrying value