Which of the following statements best describes when goodwill should be tested for impairment under IFRS? o a Goodwill should be tested for impairment when events or changes in circumstance indicate that impairment may have occurred. Ob. Goodwill should be tested annually for impairment regardless of the circumstances. C. Goodwill should be tested for impairment annually and whenever events or changes in circumstance indicate that impairment may have occurred. od Goodwill should only be tested for impaiment when the company follows a policy to amortize its goodwill. Changes in accounting estimates are O a accounted for in the same manner as accounting policy changes. O b. accounted for on a prospective basis. Oc. applied to current and past reporting periods. d. accounted for in the same manner as error corrections