Choice "D" is correct. Under IFRS, goodwill impairment is analyzed at the cash-generating unit level.
Choice "a" is incorrect. Goodwill is analyzed for impairment at the reporting unit level under U.S. GAAP.
Choice "b" is incorrect. Goodwill is not analyzed for impairment at the acquisition unit level under IFRS (or U.S. GAAP).
Choice "c" is incorrect. Under IFRS, goodwill impairment is analyzed at the cash-generating unit level, rather than for the entire business as a whole.
