PET - Plain English Taxonomy

Attribute: BSAO17609
Label: Intangible Assets - Goodwill
Concept Guidance:
This is the value, as at the relevant date, of goodwill net of impairment. This item is to be determined in accordance with relevant Accounting Standards.Goodwill is calculated as the excess of the cost of a business combination over the acquirer's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities. It represents the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. 
Dimension Member Description
This dimension categorises the reported data according to the accounting valuation scenario, in relation to impairment, under which the reported value was calculated.
The information reported is in relation to the value that has been calculated before allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.