Goodwill

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Definition

Goodwill. The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised.

[Refer: Business combinations [member]]

Usage

Statement of Financial Position

XBRL Properties

IFRS Prefix: ifrs-smes
Element Name: Goodwill
Common Initials:
Element Type and Attributes: Xinstant, debit

Hierarchy Level: 3
IFRS References: ^[1]

References

↑ IFRS for SMEs4.3[2015-12-01]Common practice

[1] IFRS for SMEs4.3[2015-12-01]Common practice

[1]