When consolidating parent and subsidiary financial statements, which of the following statements is true?

A. Goodwill should be expensed in the year of acquisition.
B. The value of any goodwill should be tested annually for impairment in value.
C. Goodwill is never recognized.
D. Goodwill may be recorded on the parent company's books.
E. Goodwill required is amortized over 20 years.


Answer: B

Business

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