Goodwill
From Open Risk Manual
Contents
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
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
