In a Period in Which an Impairment Loss Occurs, SFAS

Multiple Choice

In a period in which an impairment loss occurs, SFAS No. 142 requires each of the following note disclosures EXCEPT:

A) a description of the facts and circumstances leading to the impairment.
B) the amount of goodwill by reporting segment.
C) the method of determining the fair value of the reporting unit.
D) the amounts of any adjustments made to impairment estimates from earlier periods, if significant.