Which of the following statements about goodwill are correct?
(1) Goodwill may only be revalued to a figure in excess of cost if there is relevant and reliable evidence to support
the revaluation.
(2) Internally generated goodwill may not be capitalised.
(3) Impairment of goodwill should always be shown separately on the face of a company’s income statement.
(4) Purchased goodwill is the difference between the cost of acquiring a company and the fair value of its identifiable
net assets. A 1 and 3 only
B 2 and 3 only
C 1 and 4 only
D 2 and 4 only D | 
发表于 2008-5-17 09:49
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