The article discusses how to measure the fair value of a reporting unit in financial accounting. It explains that the Fair Value Measurement framework sets guidelines for determining fair value and requires specific disclosures. Different valuation techniques, such as multiples of earnings or revenue, can be used to estimate fair value. The discounted cash flow method is commonly used for the income approach, while the guideline public company and guideline company transactions methods are used for the market approach. The article provides an example of a valuation analysis for the goodwill impairment test.