Please indicate if the following statements are true false or not always true

1. Goodwill impairment policy is supported by capital maintenance concept
2. Current accounting system uses transaction approach to measure earnings because of measurement problem in applying capital maintenance concept
3. In the Apple Tree article, we discussed a fundamental analysis. The fundamental analysis assumes the semi-strong market efficiency
4. Comprehensive income is a concept based on capital maintenance concept. It should be reported as a part of financial statements
5. OCI (other comprehensive income items) cannot be reported on the income statement which are framed by transaction approach
6. Fair value accounting is supported by transaction approach, and holding gain or loss should be reported