Which of the following statements concerning financial statement presentation is false? stion Select one: O Goodwill is reported separately from intangible assets Companies reporting under ASPE must include a reconciliation of the changes during the year in the carrying amount for each class of long-lived asset in the notes to their statements O Companies reporting under IFRS must disclose whether they are using the cost or revaluation model for each class of long-lived asset in the notes to their statements. Companies must disclose their policy for testing impairments in the notes to their statements