When a purchase business is revalued, the effect is that?

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

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