Which of the Following Statements Regarding Goodwill and Fair Value

Which of the following statements regarding goodwill and fair value differences from the day that an associate or joint venture is acquired, is FALSE?

A) Where differences between fair values and carrying amounts exist at the acquisition date for the investee's identifiable assets and liabilities, subsequent equity recognized by the associate or joint venture may include fair value adjustments relating to these differences.
B) Amortization of goodwill relating to an associate or a joint venture is permitted.
C) Calculation of adjustments for differences between carrying amounts and fair values is always on an after-tax basis.
D) Adjustments for any goodwill arising on acquisition would occur on impairment of goodwill.