Impairment of Goodwill under Ind AS 110 | Proportionate Goodwill Explained | Part 2
Автор: SUDARSHAN AGRAWAL
Загружено: 2025-12-15
Просмотров: 48
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Goodwill arises during consolidation when the consideration + NCI exceeds the parent’s share of fair value of identifiable net assets of the subsidiary.
Once goodwill is recognised in CFS → it must NOT be amortised.
Instead, it must be tested annually for impairment in accordance with Ind AS 36.
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