Which of the Following Is Not a Criterion for Testing

Which of the following is not a criterion for testing for impairment using the most recent calculation of the recoverable amount of a CGU to which goodwill has been allocated in the prior period?

A) Assets have not changed materially since the most recent recoverable value calculation
B) Liabilities have not changed materially since the most recent recoverable value calculation
C) The most recent calculation of recoverable amount far exceeded the carrying value
D) Goodwill allocated cannot be material in relation to the carrying value
E) The likelihood that the current recoverable amount would be less than the current carrying amount is remote