IFRS 3 (Revised)- Groups of Entities (D-1.2)
Goodwill and non-controlling interests (NCI) Key Points: Definition of Goodwill: Goodwill is an intangible asset that represents the exces...
sm saimon -
January 19, 2025
Goodwill and impairment Nature of Goodwill : Goodwill arises in group financial statements as it is tied to the net assets of an acquired su...