The Steps Involved in Testing Goodwill for Impairment Using ASPE

Multiple Choice

The steps involved in testing goodwill for impairment using ASPE do NOT include

A) comparing the current implied fair value of goodwill with its carrying amount.
B) comparing the fair value of the reporting unit against its carrying amount including goodwill.
C) all of these (all of these steps are involved in testing goodwill for impairment using ASPE) .
D) calculating the implied current fair value of goodwill.