Which of the following is not a possible reason why IFRS companies may report more goodwill impairment losses than U.S. GAAP companies?

	A.	Cash generating units may be smaller than reporting units.
	B.	IFRS users interpret the qualitative more likely than not question more conservatively than U.S. GAAP companies, and therefore do the quantitative tests more frequently.
	C.	The qualitative evaluation allows U.S. companies to avoid quantitative goodwill impairment testing.
	D.	The recoverable value of goodwill may be lower than its fair value.