One Year After Acquisition Date,the Goodwill Acquired Was Regarded as Having

Multiple Choice

One year after acquisition date,the goodwill acquired was regarded as having become impaired by $20 000.The appropriate consolidation adjustment in relation to the impairment will include the following line:

A) DR Goodwill $20 000
B) DR Share capital $20 000
C) CR Business combination valuation reserve $20 000
D) CR Accumulated impairment losses $20 000.