When a purchase business is revalued, the effect is that?
A a decrease in the value of asset has no effect on value of goodwill
B an increase in the value of asset is treated as an increase in the value of goodwill
C a decrease in the value of asset is treated as an decrease in the value of goodwil
D an increase in the value of asset is treated as an decrease in the value of goodwill
Answer is D