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KNOWLEDGE CHECK

Technical
Business & intangible assets - goodwill

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* Which best describes the two-step test for impairment of goodwill?

Step one: recognition and measurement of an impairment loss; step two: quantitative goodwill impairment test.

Step one: qualitative goodwill impairment test; step two: quantitative goodwill impairment test.

Step one: quantitative goodwill impairment test; step two: recognition and measurement of an impairment loss.

Step one: quantitative goodwill impairment test; step two: qualitative goodwill impairment test.

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KNOWLEDGE CHECK

Technical Business & intangible assets - goodwill

Technical Business & intangible assets - goodwill

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Technical
Business & intangible assets - goodwill

Technical
Business & intangible assets - goodwill