Difference between revisions of "Goodwill"
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== Definition == | == 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]] | + | '''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. |
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| + | [Refer: Business combinations [member]] | ||
== Usage == | == Usage == | ||
Latest 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
