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CONSOLIDATIONS AFTER THE DATE OF ACQUISITION




            Impairment of Goodwill








            • Goodwill arising from a business combination is an


                intangible asset as defined by IAS 38, Intangible

                Assets.



            • Goodwill arising from a business combination


                should be tested annually for possible impairment


                according to IAS 36, Impairment of Assets, and not


                only when there is an indication of impairment

                (IFRS 3.54–.55, Business Combinations).
















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