[单选题]
Which of the following statements about goodwill is correct?
A .Goodwill may only be revalued to a figure in excess of cost if there is relevant and reliable evidence to support the revaluation
B .Internally-generated goodwill may be capitalised if certain criteria are met
C .Purchased goodwill is the difference between the cost of acquiring an entity and the fair value of its identifiable net assets
D .The period over which goodwill is amortised must be disclosed in a note to the financial statements
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