The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles. Required: Determine the specific citation for accounting for the following:

A)When a company assigns goodwill to a reporting unit acquired in a business combination, it must record an impairment loss if the fair value of the reporting unit is less than its carrying value and the carrying value of goodwill is more than the implied value of its goodwill.

B)The preferred method of presenting a noncontrolling interest in a consolidated balance sheet would be as a separate item within the stockholders' equity section.

C)Where in the FASB code is it discussed how to record the initial measurement of a Variable Interest Entity in a Business Combination?