Which of the following is incorrect? O Straight line amortization of goodwill is simpler than goodwill impairment testing. O Straight line amortization is considered by many to provide little if any useful information to readers of financial statements. O Straight line amortization can only be used under U.S. GAAP when impairment testing is impossible. O Goodwill impairment testing provides companies with more opportunities to engage in earnings management than does straight line amortization.

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