Which of the following will continue to be recognized in goodwill accounting after ASU 2017-04? D O a. Implied fair value of goodwill, using Step 2 of the goodwill impairment test. O b. Negative goodwill. O c. Impairment loss on goodwill at the reporting unit level. O d. Impairment loss on goodwill at the entity level for public entities.

Which of the following will continue to be recognized in goodwill accounting after ASU 2017-04? a. Implied fair value of goodwill, using Step 2 of the goodwill impairment test. b. Negative goodwill. c. Impairment loss on goodwill at the reporting unit level. d. Impairment loss on goodwill at the entity level for public entities