alleryStart learning →An amalgamation-acquired intangible whose fair value cannot be measured reliably is:
AWritten off to reserves
BShown as a contingent asset
CRecorded at nominal Re 1
DIncluded in goodwill
Answer & Solution
Correct answer: D. Included in goodwill
Without reliable cost the item fails recognition as a separate asset, so its value stays inside the goodwill figure.
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