In What Way Has IFRS 3 Made Accounting for Goodwill

Multiple Choice

In what way has IFRS 3 made accounting for goodwill open to manipulation by managers?

A) Requires goodwill to be treated as an expense on the income statement
B) Requires goodwill to be treated as a one-off gain in the income statement
C) Requires goodwill to be subject to an annual impairment review
D) Requires goodwill to be treated as an asset on the balance sheet and amortized