Question：Which of the following statements is true with regard to group accounts?
A. Goodwill arising on consolidation may be capitalised and amortised, or capitalised and reviewed annually for impairment.
B. Goodwill must always be capitalised and reviewed for impairment annually.
C. Under IFRS 11 joint ventures are to be accounted for using the equity method.
D. Under IFRS 11, joint operations are to be accounted for the same way as joint ventures.
The correct answers are: Under IFRS 11 joint ventures are to be accounted for using the equity method; Goodwill must always be capitalised and reviewed for impairment annually.
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