At the End of 2021, You Are Evaluating the Goodwill

Essay

At the end of 2021, you are evaluating the goodwill of TeliaSonera, a company headquartered in Sweden, which uses IFRS. The amount of goodwill originally allocated to cash generating units, and goodwill impairment recognized through 2020 (in millions of Swedish krona, or SEK) are:
$\begin{array}{|l|r|r|}\hline&&\text { Total Impairment }\\\text { Cash Generating Unit } & \text { Original Goodwill } &\text { Through 2020 }\\\hline \text { Mobility services Finland } & \text { SEK 20,000 } & \text { SEK } \\\hline \text { Mobility services Norway } & 25,000 & 7,000 \\\hline \text { Broadband services Finland } & 10,000 & 2,000 \\\hline \text { Eurasia Azerbaijan } & 5,000 & 0 \\\hline \text { Eurasia Uzbekistan } & 2,500 & 500 \\\hline \text { Total } & \text { SEK } 62,500 & \text { SEK } 9,500 \\\hline\end{array}$

$$\begin{array}{l}\text { Information on the CGUS as of } 31 \text { December } 2021 \text { (in millions of SEK): }\\\\\begin{array} { | l | c | c | } \hline \text { Cash Generating Unit } & \begin{array} { c } \text { 31 Dec. 2021 } \\\text { Fair Value of CGU }\end{array} & \begin{array} { c } \text { 31 Dec. 2021 } \\\text { Book Value of CGU }\end{array} \\\hline \text { Mobility services Finland } & \text { SEK 100,000 } & \text { SEK 110,000 } \\\hline \text { Mobility services Norway } & 60,000 & 40,000 \\\hline \text { Broadband seryices Finland } & 16,000 & 12,000 \\\hline \text { Eurasia Azerbaijan } & 30,000 & 38,000 \\\hline \text { Eurasia Uzbekistan } & 20,000 & 21,000 \\\hline\end{array}\end{array}$$ Required
(all amounts are in millions of SEK)
a. What is TeliaSonera's total goodwill impairment loss for 2021, following IFRS?
b. TeliaSonera wants to know what its goodwill impairment loss would be for 2021, if it followed U.S. GAAP. Below is reporting unit information.