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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

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IFRS 3 (Revised)- Groups of Entities (D-2.2)

Goodwill and impairment Nature of Goodwill : Goodwill arises in group financial statements as it is tied to the net assets of an acquired su...

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