A Subsequent Increase in the Value of Goodwill That Has

question 22

Multiple Choice

A subsequent increase in the value of goodwill that has previously been written off as an impairment loss:

• A) must not be reversed in subsequent periods
• B) must be reversed in the period in which the value has changed
• C) is allocated over the other assets in the cash generating unit in proportion to their carrying amounts
• D) all of the above

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