8. Which of the following statements in regard to goodwill is/are correct in accordance with AASB 136 Impairment of Assets? A. Goodwill may be amortised when it has a finite life. B. Goodwill is subjected to impairment testing every three years. C. Upward revaluation of goodwill is permitted as long as it is a reversal of prior years' impairment losses. D. None of the given statements is correct.

FINANCIAL ACCOUNTING
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8. Which of the following statements in regard to goodwill is/are correct in accordance with AASB 136 Impairment of Assets?
A. Goodwill may be amortised when it has a finite life.
B. Goodwill is subjected to impairment testing every three years.
C. Upward revaluation of goodwill is permitted as long as it is a reversal of prior years' impairment losses.
D. None of the given statements is correct.

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