[問題] 97中正 中會
General Products company bought Special Products Division in 2006 and
appropriately booked $250,000 of goodwill related to the purchase.On
December 31,2007, the fair value of special Products Division is $2,000,000
and it is carried on General Product's books for a total of $1,700,000,
including the goodwill. An analysis of Special Products Division's assets
indicates that goodwill of $200,000 exists December 31,2007. What goodwill
impairment should be recongnized by General Products in 2007 ?
(A) $0 (B) $200,000 (C) $50,000 (D) $300,000 (E) $150,000
答案是(B)
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