Which of the following statements concerning consolidated financial statements is true?
a) Goodwill is the same under the economic unit concept, proportionate consolidation concept, and parent company concept.
b) Goodwill is the same under the economic unit concept and the proportionate consolidation concept.
c) Goodwill is the same under the proportionate consolidation concept and the parent company concept.
d) Goodwill is different under the economic unit concept, proportionate consolidation concept, and parent company concept.