Which of the Following Statements About the Capitalisation of Goodwill

Multiple Choice

Which of the following statements about the capitalisation of goodwill is true?

A) Neither internally generated nor purchased goodwill may be capitalised.
B) Both internally generated and purchased goodwill may be capitalised.
C) Internally generated goodwill is never capitalised,but purchased goodwill is capitalised.
D) Internally generated goodwill may be capitalised,but purchased goodwill is never capitalised.