Goodwill

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