oints 02:56:34 A company entered into a business combination and recognized goodwill in one of the reporting units acquired. After performing a qualitative evaluation, the company has decided that it needs to test goodwill for impairment. Identify the location in professional standards that indicates what comparison is made when performing the first step of the goodwill impairment test. Using the table below, enter the exact section and paragraph with helpful information for this scenario. Correctly formatted FASB ASC paragraphs are 1, 2, or 3 digits followed in some cases by 1 or 2 upper case letters. An example of a correctly formatted FASB ASC response is 205-10-25-2 FASB ASC