AASB $138$ describes the distinction between the treatment of internally generated goodwill and purchased goodwill as arising because:

Question $1$ Answer

a$.$

internally generated goodwill cannot be reliably measured

b$.$

the two different sources of goodwill result in two different types of asset

c$.$

internally generated goodwill cannot generate future economic benefits

d$.$

recording purchased goodwill could lead to the manipulation of profit and asset amounts