Under Australian AASB accounting standards and IFRS, which of the following statements is true:

Select one:

A.

Companies have an option of using the partial or full goodwill method.

B.

The full goodwill calculation method puts a value on the subsidiary's shares that were not acquired during the takeover; but that value must be the same per share as those that were acquired during the takeover.

C.

The full goodwill method has been popularly used world-wide since 1967.

D.

All of the statements in this list are true.