Difference between revisions of "Goodwill"
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== Definition == | == Definition == | ||
'''Goodwill''' is 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. | '''Goodwill''' is 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. | ||
| + | |||
| + | == Usage == | ||
| + | * Statement of financial position, current/non-current | ||
| + | |||
| + | == XBRL Properties == | ||
| + | * Prefix: ifrs-smes | ||
| + | * Element Name: Goodwill | ||
| + | * Element Type and Attributes: Xinstant, debit | ||
| + | * IFRS Reference<ref>IFRS for SMEs 4.3 [2015-12-01] Common practice</ref> | ||
| + | |||
| + | |||
| + | == References == | ||
| + | <references/> | ||
[[Category:Balance Sheet Balances]] | [[Category:Balance Sheet Balances]] | ||
Revision as of 19:03, 12 April 2021
Contents
Definition
Goodwill is 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.
Usage
- Statement of financial position, current/non-current
XBRL Properties
- Prefix: ifrs-smes
- Element Name: Goodwill
- Element Type and Attributes: Xinstant, debit
- IFRS Reference[1]
References
- ↑ IFRS for SMEs 4.3 [2015-12-01] Common practice
