While conducting an audit program for goodwill impairment testing,if the original reporting unit no longer exists because operations have been fully integrated into operations of the parent company,the approach would be to determine whether all other assets have been adjusted to fair value,where applicable.

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If the original reporting unit no longer exists because operations have been fully integrated into operations of the parent company, the approach would be to determine whether all other assets have been adjusted to fair value, where applicable. This is because the goodwill of the original reporting unit would be allocated to the remaining reporting units based on their relative fair values, and the fair value of other assets would impact the allocation of goodwill. Therefore, it is important to ensure that all other assets have been adjusted to fair value before allocating the remaining goodwill to the remaining reporting units.

While Conducting an Audit Program for Goodwill Impairment Testing,if the Original