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Which of the following will result in the recording of goodwill? Multiple choice question. Company A purchases Company B and pays less than the fair

Which of the following will result in the recording of goodwill?
Multiple choice question.
Company A purchases Company B and pays less than the fair value of the net of the assets minus liabilities of Company B.
Company A purchases Company B and pays more than the fair value of Company B's assets and liabilities.
Company A discovers a new product or production process.
Company A sells its patents at a gain.

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