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Assignment help 5334

B. The value is allocated first to reduce proportionately (according to market value) non-current assets, then to non-monetary current assets, and any negative remainder is classified as a deferred credit. A. The negative goodwill is considered an impairment. According to FASB Statement 141, which one of the following items may not be accounted for as an intangible asset apart from goodwill? A. The negative goodwill is considered an impairment. B. The value is allocated first to reduce proportionately (according to market value) non-current assets, then to non-monetary current assets, and any negative remainder is classified as a deferred credit. C. allocated first to reduce proportionately (according to market value) non-current assets, and any negative remainder is classified as an extraordinary gain. D. allocated first to reduce proportionately (according to market value) non-current, depreciable assets to zero, and any negative remainder is classified as a deferred credit.

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