Goodwill (and Business Combination)

For the Group’s purposes, the components are as follows: 

 

 ENFR
A20200GoodwillGoodwill
A29920Goodwill -  ImpairmentGoodwill - Réduction de valeur
STOT-A220Goodwill - NetGoodwill - Net

I. Principles

  1. Reference texts, objectives, scope, and definitions
  2. Acquisition method
  3. Valuation
  4. Subsequent measurement and accounting
  5. Goodwill Impairment Testing Procedure
  6. Disclosures

II. Appendix