Answer:
The correct answer is letter "C": When both the fair value of a reporting unit and its associated implied goodwill fall below their respective carrying values.
Explanation:
Impairment Loss is the decrease in an asset's net carrying value that exceeds the future undisclosed cash flow it should generate. The net carrying value is an asset's acquisition cost minus depreciation. Impairment occurs when a company sells or abandons an asset that is no longer beneficial.
Thus, <em>a goodwill impairment loss is recognized when the goodwill's net carrying value is below its fair value and the expected cash flow it was to generate.</em>
Body Language is communicate by movement or position, particularly facial expressions, gestures and the relative positions of a speaker and listener.
Answer: Brainstorming
Explanation: Brainstorming is a group creativity technique by which efforts are made to find a conclusion for a specific problem by gathering a list of ideas spontaneously contributed by its members. It is the basic technique for developing ideas and getting people to think up new concepts and solutions to a problem.
Brainstorming also triggers creativity and great idea generation.
Answer:
2.16 times
Explanation:
Given that,
Internal growth rate = 8 percent
Dividend payout ratio = 36 percent
Current profit margin = 5.8 percent
Therefore,
Internal Growth Rate = (1 - Dividend Payout Ratio) × ROA
8% = (1 - 36%) × ROA
0.08 = 0.64 × ROA
ROA = 0.08 ÷ 0.64
= 0.125
ROA = Profit Margin × Total Asset Turnover
0.125 = 0.058 × Total Asset Turnover
Total Asset Turnover = 0.125 ÷ 0.058
= 2.16 times
You could provide large print or braille materials for her.