【单选题】Which of the following statements relating to goodwill is correct?
A.
Goodwill is amortised over its useful life with the charge expensed to profit or loss.
B.
On the investment in an associate, any related goodwill should be separately identified in the consolidated financial statements.
C.
The testing of goodwill for impairment is only required when circumstances exist which indicate potential impairment.
D.
If the fair value of a subsidiary's contingent liabilities can be reliably measured at the date of acquisition, they should be included in consolidated net assets and will increase goodwill.
【简答题】Ladies and Gentlemen, It is my pleasure to address you as a United Nations Goodwill Ambassador to this Second WorldAssembly on Ageing, an honour which I truly welcome, and one which has provided me wi...