Question about amortisation of goodwill and negative goodwill

My study text is for exams up to Aug 2016. I am sitting the F7 exam next week. I’ve been taught that goodwill is not amortised but instead reviewed for impairment and also any negative goodwill is credited to profit or loss. Will this still be the case for the Sep exam next week? Or will the regulation changes be in place, of amortising goodwill and showing any negative goodwill on the balance sheet instead of profit or loss?

Thanks.