The Total Amount of (Consolidation) Goodwill Recognised Is:
I $\quad$ Not Affected by Post-Control Date Changes in Parent Entity Ownership

question 7

Multiple Choice

The total amount of (consolidation) goodwill recognised is:
I $\quad$ not affected by post-control date changes in parent entity ownership percentage
II $\quad$ reflects any post-control impairment
III $\quad$ only depends on the amount of goodwill at control date adjusted for subsequent impairment and subsequent changes in percentage ownership interest
IV $\quad$ the sum of goodwill at control date plus goodwill arising from post control date acquisitions both adjusted for post-control date impairment
Which of the above propositions are correct?

• A)I and III only
• B)I and II only
• C)II, III and IV only
• D)none of I, II, III or IV

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Definitions:

Bad

Generally denotes something unfavorable, harmful, or of poor quality.

Prefixes

Morphemes added to the beginning of words to alter their meaning or create new words.

Hypoplasia

Underdevelopment or incomplete development of a tissue or organ, often congenital.

Underdevelopment

A condition characterized by a country's or region's low level of economic growth and modernization, often due to various structural challenges.