The rationale behind allocating goodwill across a subsidiary's various cash-generating units is:

A) that doing so will result in more accurate asset valuations.
B) that it is necessary to comply with IASB requirements.
C) that doing so would facilitate comparisons between operating segments.
D) that the cash-generating units will benefit from the synergies of the combination.

Goodwill

An intangible asset representing the excess of the purchase price over the fair market value of an acquired company's net assets, attributed to factors like reputation.

IASB Requirements

The mandatory guidelines and standards set by the International Accounting Standards Board for financial reporting and accounting practices worldwide.

Cash-Generating Units

The smallest identifiable group of assets that generates cash inflows and is largely independent of the cash inflows from other assets or groups of assets.