Which data collection technique cannot be used to study consumer attitudes?

Which of the following statements regarding IFRS impairment testing for goodwill is false?

A) The firm reports an impairment loss when the recoverable amount of the cash-generating unit is less than the carrying value of the cash-generating unit, including goodwill. B) If the impairment loss is greater than the book value of goodwill, the firm proportionally reduces the value of other assets. C) The firm can perform the fair value measurement for each unit at any time during the fiscal year, as long as it uses the measurement date consistently. D) IFRS requires an impairment test for goodwill whenever there are significant impairment indicators.

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Indicate whether the statement is true or false