with regard to goodwill in accordance with IFRS 3 (revised) Business Combinations, which of the following statements is/are true? (i) Goodwil should be amortised over its useful life. (0 Goodwill can be revaluated upwards. (i) Goodwill should be tested for impairment at least annually. (iv) Goodwill should be carried in the statement of financial position at cost indefinitely. Select one: Oa (1) only 06.00 only c) only d.) only e) and ()