Which of the following is true concerning goodwill?

A. Goodwill is recorded when a company is purchased for more than the fair value of its identifiable net assets.
B. Goodwill is recorded when the market value of a company exceeds the fair value of its identifiable net assets.
C. Goodwill is recorded as a revenue in the income statement.
D. Goodwill can never be recorded.


Answer: A

Business

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