Parent has recorded goodwill associated with an acquisition that was completed in late 2019. It is now the end of 2020 and the parent is doing the qualitative test for possible impairment. Parent determines that it is more likely than not that the fair value of the subsidiary is less than the book value of the subsidiary. What must the parent do with regard to performing the quantitative goodwill impairment test.

What type of budget is stated? a budget is a type of financial report that scrutinizes the inflow and outflow of money in a given financial year.

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Simon, aged 10, is invited to a classmate's birthday party at an exclusive ski resort on march 15th. the day will include 4 hours of snowboarding, lunch and birthday cake. simon's mother checks a box on the invitation that says "yes, we will attend" and returns it to the classmate's address. unfortunately, they later don't attend the party when simon comes down with the flu. on march 17th, simon's mother receives an invoice in the mail from simon's classmate for $35 that says, "party no-show fee." can simon's classmate collect the fee?