6. When negative goodwill arises, IFRS 3 requires that the amounts involved in computing goodwill should first be reassessed. When the amount of the negative goodwill has been confirmed, how should it be accounted for?

a) charged as an expense in profit or loss.

b) capitalised and presented under non-current assets.

c) credited to profit or loss.

d) shown as a deduction from non-current assets.