Goodwill Can Best Be Described As

Multiple Choice

Goodwill can best be described as:

A) The difference between the acquisition price and the fair value of the net assets acquired)
B) The difference between the acquisition price and the fair value of the net assets acquired,when the Purchase Price exceeds the fair value of the net assets acquired)
C) The difference between the acquisition price and the acquirer's pro rata share of the fair value of the net assets acquired)
D) Any unallocated portion of the difference between the acquisition price and the fair value of the net assets acquired)