When Goodwill is impaired, how is the amount of the impairment loss determined? You may assume that the balance in the Goodwill account is large enough that recognizing the full amount of the loss will not result in negative Goodwill. The loss is the difference between the fair value of Goodwill and the carrying value of Goodwill The loss is the difference between the fair value of the Reporting Unit and the carrying value of the Reporting Unit The loss is the difference between the fair value of the Reporting Unit and the fair value of the net assets of the Reporting Unit The loss is the difference between the fair value of the net assets of the Reporting Unit and the carrying value of Goodwill