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 goodwill

D.

An increase in the value of asset is treated as an decrease in the value of goodwill

Correct answer is D

No explanation has been provided for this answer.