When an entity has to apply IFRS 8 Operating Segments and the entity has goodwill the entity must ensure which one of the following? A. That goodwill is tested for impairment under IAS 36 Impairment of Assets at a level lower than its reportable segments under IFRS 8 B. That goodwill is NOT tested for impairment under IAS 36 Impairment of Assets at a level lower than its reportable segments under IFRS 8 C. That goodwill is NOT tested for impairment under IAS 36 Impairment of Assets at a level higher than its operating segments under IFRS 8