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Which of the Following Statement(s)in Regard to Goodwill Is/are Correct

Question 46

Multiple Choice

Which of the following statement(s) in regard to goodwill is/are correct in accordance with AASB 136 Impairment of Assets?


A) An impairment loss must be recognised when the carrying amount of a cash-generating unit exceeds its recoverable amount.
B) An impairment loss recognised for goodwill shall not be reversed in a subsequent period.
C) Value in use is the present value of future cash flows expected to be derived from a cash-generating unit.
D) All of the given statements are correct.

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