'Goodwill' Is

Multiple Choice

'Goodwill' is:

A) an intangible asset, as defined in AASB 138.
B) future economic benefits arising from assets that are not capable of being separately recognised or individually identified
C) determined as being the excess of the fair value of the identifiable net assets acquired over the cost of an acquisition.
D) recognised by the acquirer, at acquisition date, as an asset in its own books.
E) All of the given answers.