Which of the Following Is Not an Effect of Choosing

Multiple Choice

Which of the following is not an effect of choosing the partial goodwill method over the full goodwill method?

A) There will be differences in the reported amounts at acquisition date in the consolidated statements.
B) It is more costly to measure the NCI under the partial goodwill method.
C) Where the parent acquires some or all of NCI after obtaining control, there will be a higher impact on equity attributable to the parent shareholders.
D) The impairment test on goodwill after acquisition will be more complex under the partial goodwill method.