Cognitive bias is an attitude that includes a questioning mind and critical assessment of evidence

If there has been an impairment to goodwill, a disclosure describing the following is necessary:

A. the facts and circumstances leading to the impairment. B. the company's failure to realize expected cost-saving synergies. C. the parents tests conducted on preexisting goodwill before the goodwill is recorded as part of the acquisition. D. the theoretical justification for consolidated financial statements.

__________________ - private equity firms obtain their capital from wealthy investors in private markets. The firms use their private equity capital to invest in existing corporations. Usually buys an entire corporation and may later reorganize it as a publicly held corporation.

Fill in the blank(s) with the appropriate word(s).