Difference between revisions of "Goodwill"
From Open Risk Manual
Wiki admin (talk | contribs) |
Wiki admin (talk | contribs) |
||
| Line 1: | Line 1: | ||
== Definition == | == Definition == | ||
| − | '''Goodwill''' | + | '''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 == | == Usage == | ||
| − | * [[Statement of Financial Position]] | + | * [[Statement of Financial Position]] |
== XBRL Properties == | == XBRL Properties == | ||
| − | * Prefix: ifrs-smes | + | * IFRS Prefix: ifrs-smes |
* Element Name: Goodwill | * Element Name: Goodwill | ||
| − | * Element Type and Attributes: Xinstant, [[ | + | * Common Initials: |
| − | * IFRS | + | * Element Type and Attributes: Xinstant, debit |
| − | + | ||
| + | * [[Accounts Hierarchy Structure | Hierarchy Level]]: 3 | ||
| + | * IFRS References: <ref>IFRS for SMEs4.3[2015-12-01]Common practice</ref> | ||
== References == | == References == | ||
| Line 16: | Line 18: | ||
[[Category:Balance Sheet Balances]] | [[Category:Balance Sheet Balances]] | ||
| + | [[Category:XBRL]] | ||
Revision as of 21:47, 12 April 2021
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
