Tag
IAS 36
AASB 136 Goodwill Impairment Testing: A Practical Guide for Australian Multi-Entity Groups
September 11, 2026
Sarah took over as group financial controller for a Melbourne-based healthcare group fourteen months ago. Shortly after she started, she…
IAS 36 Goodwill Impairment Testing: A Practical Guide for IFRS Multi-Entity Groups
August 30, 2026
When a UK-based manufacturing group acquired a German competitor in 2019, the purchase price allocation under IFRS 3 left €14…
Full Goodwill vs Partial Goodwill: How Your NCI Measurement Choice Changes the Balance Sheet, the Impairment Test, and Who Absorbs the Loss
August 16, 2026
Helena is the group controller of Pinnacle Group, which has just acquired a 75% stake in Novum Ltd. The purchase…
Goodwill in Group Consolidation: Calculation, Impairment, and Common Errors
August 11, 2026
Of all the numbers that appear on a consolidated balance sheet, goodwill is typically the one that generates the most…