The application of the reporting unit approach further means that all assets (including goodwill) and liabilities as well as income and expenses are included in their entirety even for partially owned subsidiaries.

9.10 Disposal considerations (goodwill) - Viewpoint - PwC
https://viewpoint.pwc.com › 910_disposal_conside_US
When a reporting unit is to be disposed of in its entirety, the entity must include in the reporting unit's carrying amount the goodwill of that reporting.

9.4 Assigning all recorded goodwill to one or more reporting units
https://viewpoint.pwc.com › 94_assigning_all_rec_US
Goodwill assigned. $100. $400. $500. The application of this approach must reflect a reasonable assignment among the reporting units.

Goodwill: Presentation and Disclosure Requirements
https://us.aicpa.org › interestareas › resources
22 jun. 2022 — • Amount of the goodwill impairment loss, as well as the approach for ... the fair value of the reporting unit; possible methods include: o ...

Intangibles — goodwill and other
https://assets.ey.com › ey-frdbb1499-06-22-2023
1 jun. 2023 — Illustration 3A-5: Drivers of value — market approach. In the prior year, Company A evaluated its reporting unit (RU 2) using the market ...

Defining Issues 19-12 FASB extends certain private ...
https://kpmg.com › content › dam › kpmg › pdf
31 may. 2019 — - the amount of the loss and method of determining the fair value of the entity or the reporting unit;. - the caption in the statement of ...

Costs often derail qualitative goodwill impairment ...
https://www.journalofaccountancy.com › ...
17 nov. 2013 — ... reporting unit's fair value is less than its carrying amount. The ... approach. First, the Step 0 approach itself requires a great deal of ...

How the Carrying Amount of a Reporting Unit Should Be ...
https://www.fasb.org › document › blob
20 ago. 2010 — Proponents of View A'' believe that this approach addresses the concern that reporting units that may have a goodwill impairment, may pass ...

SEC Filing | IPG - Interpublic Group
https://investors.interpublic.com › ...
... approach and the market approach. 2. •. We describe the key assumptions that ... reporting unit conducts business and the maturity of the reporting unit. We ...

Goodwill impairment testing is performed at the reporting ...
https://www.sec.gov › edgar › data
Under the income approach, the Company determined fair value based on estimated discounted future cash flows of each reporting unit. Determining the fair value ...

SEC Correspondence
https://www.sec.gov › filename1
We determine the fair value of each reporting unit using accepted valuation methods, including the use of discounted cash flows supplemented by market-based ...