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Determining goodwill impairment - ASPE and IFRS Gandaph Corporation purchased a division five years ago for $3 million. The division has been identified as a reporting unit that is cash-generating under IFRS. Management is reviewing the division for impairment of goodwill and has estimated the fair value of the reporting unit to be $3.8 million and the unit's value in use to be $3.9 million. In addition, there would be $75,000 in direct costs should the company decide to sell. The carrying amounts of the division's net assets, including the associated goodwill of $1,350,000, are listed below: Instructions Would goodwill be considered impaired under ASPE? Would your answer change under IFRS