answer all above section.

QUESTIONS Corsider the folosing a putem. Al die of equation, the target company liably in the form of a rele perele de in 10 with a value of $ 15 miliarded in varie of 45, day. Binia daladay make ya da interes. The Fair Vals of the del oder OA.... exactly 15 milion B...cannot be und with the information provided Oc... less than $15 milion On more than the QUESTION 36 Assume that a US Registrant company named Whatsup was purchased for $10blion two years ago. At the time of the acquisition Whatsup hold unpaiono torno og hatalowed users to 'rend tout mesages in cno lang.age that would then to received by the address in aciforort language. The original purchase price allocated $8 bilo to the unseloric lachrology and on a far vale mbes.rement ans Two years after the auton to carry ng value of these was $8 bilion due to amortization Unfurturalely the lectrology recently was found to provides translations and revenue ha cached by 10% It has been sen. Ihre e triggering woont has taken sex The party with the same for admirithe rabele begynx het of the wind, wie HPX $SOBE. Which of the coming tamix hac fe this circum? A. The unpatented technology carrying value should be written down through an impaiment charge of $1.5 bilan B. The company needs to consider moro data, including the projected undiscounted cash flows from the use of the uncatented technology in order to assess whether the asct cancgory has failed the recoverablty test. C. The far value of a unpatented technology would be included in the category "codul and thus the appropriate impairment test would focus on the goodwill impaiment ruics. Morenomaton is readed at led to treat value of a recling und carrying for of the renting unt The main struds for mentale este recure Itulta taire of the Tols Elorrio lhe renting se bemand to the crying sus of this of the reparing unit. If the fair value of the reportng unit exceeds the carrying value of the assets, there is no Imperiod of the seats within thatunk QUESTION 37 Which of the following best rectadass dessina CA. Uslih gick in public party methods in PE utilgerwaly i wagen-centraling value indican af totalised pild. B. Use of the piscine public comcany metod dana using PE multiples general deres a 10% control value indication of the total invested captal of the company. To deste the value on a minorty basis, the far val.corlatos and a discount for minority pochtontot need to be subtracted OC. Generaly the guideline public company method data using PE multiples provides a simple straightforward approach to valuirg te oquly of a company that takes no consideration Forences in der Bructure between the subject and the benchmark companies CLINA It giceline public pay muhod ng PE multiplex great serius minority wspity witin natin T: darin the small til irrexit crecibel con animal is, * pEHT for intred are the fair use latine na to da QUESTION 38 A reporing unit is defined a CA. A New OB. A cash generating unl OCA Group OD. An operating segment, oronc le blow an operaing segment