[問題]商譽減損問題
General Products company bought Special Products Division in 2006 and
appropriately booked $250,000 of goodwill related to the purchase. On
December31,2007, 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 on December31,2007. What goodwill
impairment should be recognized by General Products in 2007?
A:$0 B:$200,000 C:$50,000 D:$300,000
答案是B，為什麼不是A？麻煩大家了！
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