The Release of IAS 38 Has Had What Impact on the Methods

The release of IAS 38 has had what impact on the methods of amortising goodwill?

A) The choice to use the inverted sum-of-digits method was phased out over a period of 15 years, to be replaced by straight-line depreciation.
B) The option to amortise goodwill was removed and replaced with annual impairment testing.
C) Entities were given the option of continuing to amortise goodwill or to subject it to impairment testing each year.
D) All entities were required to amortise goodwill over 20 years using the straight-line method to allow comparisons.