Which of the below statements related to the allocation of goodwill under IAS 36 is correct?

A) The allocation of goodwill is required to be completed within 6 months of the acquisition date

B) The allocation of goodwill is required to be completed by the end of the fiscal year during which the Acquistion occurred

C) Goodwill can only be allocated to those cash-generating units that other assets or liabilities of the acquiree are assigned to

D) Goodwill should, from the acquisition date, be allocated to each of the acquirer's cash-generating units that are expected to benefit from the synergies of the business combination