please pick 1 per ( )

"Goodwill is the excess of purchase price over the book values of the individual assets acquired." Do you agree? Explain.

(No, Yes) Goodwill is measured by the (Excess of purchase price over the book value, Excess of purchase price over fair value the Excess of purchase price over the salvage value) of the net identifiable assets acquired. Goodwill is (A tangible asset related to the liabilities of the entity, a tangible asset related to the whole entity, an intangible asset related to the liabilities of the entity, an intangible asser related o the whole entity). In an acquisition (all assets and liabilities are recorded at book value, all assets and liabilities are recorded at fair value, only assets are recorded at book value, only liabilities are recorded at net realizable value) by the acquirer.