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What happens if the value of Goodwill decreases - SS2 Accounting Goodwill: Meaning Question

What happens if the value of Goodwill decreases?

A

It has no impact on the financial statements

B

It is recorded as an expense on the income statement

C

Impairment charges are recognized on the income statement

D

The value of Goodwill on the balance sheet increases

correct option: c
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