The estimate of net cash flows being received (or paid) for that disposal of the asset at the end of its helpful existence shall be the amount that an entity expects to acquire with the disposal in the asset within an arm’s size transaction amongst experienced, inclined parties, just after deducting the approximated fees of disposal.the amount
IAS 38 Intangible Assets prohibits the recognition of internally produced goodwill. [Refer:IAS 38 paragraphs 48–fifty] Any rise in the recoverable number of goodwill during the periods following the recognition of the impairment reduction for that goodwill is likely to be an increase in internally generated goodwill, in lieu of a reversal
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