CUET Accountancy - Which of the following statements are correct in respect of goodwill? (A) the present value of a firm's anticipated excess earnings (B) the capitalised value attached to the differential profit capacity of a business'. (C) goodwill exists only when the firm earns super profits (D) Any firm that earns normal profits or is incurring losses also has goodwill. Choose the correct answer from the options given below: | PYQs + Solutions