Goodwill Is Measured as the Difference Between The

Multiple Choice

Goodwill is measured as the difference between the:

A) cost of the assets given up, and the cost of the net assets acquired.
B) cost of the net assets acquired, and the net present value of the consideration given up.
C) present value of the consideration transferred, and the present value of the net assets acquired
D) fair value of the consideration transferred, and the fair value of the assets and liabilities acquired.