Answer:
Goodwill impairment occurs when a company decides to pay more than book value for the acquisition of an asset.
An impairment is recognized as a loss on the income statement and as a reduction in the goodwill account. The amount of the loss is the difference between the current fair market value of the asset and its carrying value or amount.
Explanation:
C, is the correct answer I believe.
Answer:
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Four perspectives are integrated to form the balanced scorecard framework. the financial perspective focuses on the view of the firm by the customer.
The four perspectives of the Balanced Scorecard are Learning and Growth, Business Process, Customer Perspective, and Financial. These four areas, also called legs, form the company's vision and strategy.
A strategy-based performance management system that typically identifies goals and actions from four different perspectives: financial perspective, customer perspective, process perspective, and learning and financial perspective.
The Balanced Scorecard helps you strategically manage your organization. The Balanced Scorecard is based on four perspectives including financial, business process, customer, and organizational capabilities. This allows companies to discover their shortcomings and develop strategies to overcome them.
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