Difference between revisions of "Goodwill"
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* Prefix: ifrs-smes | * Prefix: ifrs-smes | ||
* Element Name: Goodwill | * Element Name: Goodwill | ||
| − | * Element Type and Attributes: Xinstant, | + | * Element Type and Attributes: Xinstant, [[Debit]] |
* IFRS Reference<ref>IFRS for SMEs 4.3 [2015-12-01] Common practice</ref> | * IFRS Reference<ref>IFRS for SMEs 4.3 [2015-12-01] Common practice</ref> | ||
Revision as of 19:05, 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 version)
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
