IFRS 3 (Revised)- Groups of Entities (D-1.4)
Consolidated financial statements Objective : IFRS 10 establishes principles for the presentation and preparation of consolidated financial ...
sm saimon -
January 21, 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...