Which of the following statements is true with regard to goodwill?
A.
Goodwill arising on consolidation may be capitalised and amortised, or capitalised and reviewed annually for impairment.
B.
Goodwill should be reviewed for impairment annually.
C.
Goodwill calculation should not include contingent consideration if it's not probable.
D.
Goodwill is the difference between combination consideration and fair value of net assets of subsidiary.