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

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