微信扫一扫
实时资讯全掌握
Which one or more of the following statements is true about newly purchased goodwill under IAS 38? A. Positive purchased goodwill must be tested for impairment annually B. Negative purchased goodwill should be written off to reserves C. Negative purchased goodwill should be recognised immediately in the income statement as income. D. Negative purchased goodwill may be credited to the income statement on a systematic basis |