. Which of the following s regarding goodwill are correct?
A.
Goodwill is classed as an intangible non-current asset
B.
Goodwill is the excess of the value of a business as a whole over the fair value of its separable net asset
C.
Purchased goodwill may be shown on the statement of financial position and may be reduced by impairment.
D.
Non-purchased goodwill is a liability