Which statement istrueconcerning IFRS goodwill impairment reporting?

Select one:

A.IFRS does not allow qualitative evaluation of goodwill impairment.

B.IFRS does not require goodwill impairment recognition.

C.IFRS allows goodwill impairment to be reported in other comprehensive income.

D.IFRS allows goodwill impairment to adjust fair value reserves in equity.