Under the Financial Accounting Standards Board's SFAS 141 and 142

Multiple Choice

Under the Financial Accounting Standards Board's SFAS 141 and 142, which of the following occurred?

A) Goodwill is now amortized.
B) At least four times per year, goodwill must be tested to determine if it is impaired.
C) It allowed a one-time write-down of all past goodwill impairment.
D) It created pooling of interests accounting.