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Accounting Standard 28

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(Querist)
26 June 2009 Dear Sir,
What is the difference between Top down and Bottom up test?
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Sanjeev Jain

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Sanjeev Jain (Expert)
28 June 2009 Hie Ysil,

When you know the amount of Goodwill and other corporate offices and the basis of allocation of such amounts then Top down approach is followed otherwise Bottom up approach

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