On acquisition, all identifiable assets and liabilities, including goodwill, will be allocated to cash generating units within the business combination. Goodwill impairment is assessed within the cash generating units. If the combined organization has cash generating units significantly below the level of an operating segment, then the risk of an impairment charge against goodwill as a result of IFRS 3 is
(a) Significantly decreased because goodwill will be spread across many cash generating units.
(b) Significantly increased because poorly performing units can no longer be supported by those that are performing well.
(c) Likely to be unchanged from previous accounting practice.
(d) Likely to be decreased because goodwill will be a smaller amount due to the greater recognition of other intangible assets.