On the basis of the information provided, under IFRSs, is goodwill associated with the Spanish operations impaired

Question:

On the basis of the information provided, under IFRSs, is associated with the Spanish operations impaired as of December 31, 2010? If so, determine the impairment loss and the new carrying value of the assets and CGU under IFRSs.

Goodwill
Goodwill is an important concept and terminology in accounting which means good reputation. The word goodwill is used at various places in accounting but it is recognized only at the time of a business combination. There are generally two types of...