Answer: Goodwill
Explanation: Goodwill refers to the intangible asset that arises when one company purchase another for a value higher than its tangible and intangible assets.
As per the IFRS and US GAAP goodwill is not amortized as it is usually infinite. Instead the management has to evaluate every year if there is an impairment in the value of goodwill and must record that impairment as a loss.
Thus, from the above we can conclude that the correct option is A.
