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Which One of the Following Items Increases the Amount of Goodwill

Question 31

Multiple Choice

Which one of the following items increases the amount of goodwill recognized in an acquisition?


A) Consulting fees paid to Goldman Sachs
B) Payments offered to employees of the acquired company that are based on their future performance
C) An earnout added to an acquisition agreement to motivate the acquired company's shareholders to sell
D) Registration fees the acquiring company pays to issue new stock in an acquisition

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