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universalcpareview.com
What is the difference between the partial goodwill method and the full goodwill method under IFRS? - Universal CPA Review
The main difference is how goodwill is treated. Under the full goodwill method, even if the parent doesn’t own 100% of the entity, goodwill is treated as 100% owned by the parent (similar to the 100% unicorn below). However, under the partial goodwill method, the parent can only record goodwill for the percentage they own (similar to the ...
Feb 27, 2021
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