【单选题】When should a reversal of a goodwill impairment be recognized?
B.
At the end of the accounting period
D.
At management’s discretion
【单选题】Under ASPE, which of the following statements best describes when goodwill should be tested for impairment?
A.
Goodwill should be tested for impairment when events or changes in circumstances indicate that impairment may have occurred.
B.
Goodwill should be tested annually for impairment regardless of the circumstances.
C.
Goodwill should be tested for impairment annually and whenever events or changes in circumstance indicate that impairment may have occurred.
D.
Goodwill should only be tested for impairment when the company follows a policy to amortize its goodwill.
【单选题】听力原文: (32)I am always amazed when I hear people saying that sport creates goodwill between the nations, and that if only the common peoples of the world could meet one another at football or cricket, ...
B.
There are general principles governing sport.
C.
Sport makes war less likely.
D.
Sport is enjoyed by common people.
【简答题】肝的上面称______面,可借矢状位的______分为______、______两部。
【单选题】Which of the following statements promotes goodwill by using courteous words?
A.
I want my money back because you didn't sen4 the product I requested
B.
You made an error on my financial statement
C.
Perhaps you overlooked last month's statement, as your account is past due
【单选题】Mary tiptoed over and took the clock away because she hated to hear it ______ when she was trying to go to sleep.
【单选题】When is a goodwill impairment loss recognized?
A.
Annually on a systematic and rational basis.
C.
When both the fair value of a reporting unit and its associated implied goodwill fall below their respective carrying values.
D.
If the fair value of a reporting unit falls below its original acquisition price.
E.
Whenever the fair value of the entity declines significantly.
【单选题】Under IFRS, which of the following statements best describes when goodwill should be tested for impairment?
A.
Goodwill should be tested for impairment when events or changes in circumstance indicate that impairment may have occurred.
B.
Goodwill should be tested annually for impairment regardless of the circumstances.
C.
Goodwill should be tested for impairment annually and whenever events or changes in circumstance indicate that impairment may have occurred.
D.
Goodwill should only be tested for impairment when the company follows a policy to amortize its goodwill.
【单选题】听力原文: I am always amazed when I hear people saying that sport creates goodwill between the nations, and that if only the common peoples of the world could meet one another at football or cricket, they...
B.
There are general principles governing sport.
C.
Sport makes war less likely.
D.
Sport is enjoyed by common people.