Which of the following is NOT mentioned in the text as a characteristic of an outstanding interviewer?

Goodwill recognized in a business combination must be allocated among a firm's identified reporting units. If the fair value of a particular with recognized goodwill falls below its carrying amount, which of the following is true?

A. A goodwill impairment loss is recognized for the difference between the reporting unit's fair value and the carrying amount. B. The reporting unit reduces the values assigned to its long-term assists (including any unrecognized intangibles) to reflect its fair value. C. A goodwill impairment loss is recognized if the carrying amount for goodwill exceeds its implied value. D. No goodwill impairment loss is recognized unless the implied value for goodwill exceeds its carrying amount.

Why might companies decide to reinvest, scale back, or divest local operations?

What will be an ideal response?