Which of the Following Statements Is Untrue Under AASB 128

Which of the following statements is untrue under AASB 128:

A) Dividends from associates are always deducted from the investment account
B) Though there may be goodwill arising on purchase of shares in an associate there is no separate identification of a goodwill amount
C) There is no amortisation or impairment of a separate goodwill amount
D) Impairment testing of the goodwill amount is required in a way consistent with consolidation requirements