PET - Plain English Taxonomy

Attribute:	CS23758
Concept:	Assets Intangible Goodwill Gross Amount
Label:	Goodwill
Concept Guidance:	This is the value of goodwill which represent the excess of the cost of the business combination over the acquirer's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.Goodwill is to be determined in accordance with Accounting Standard AASB 3.

Dimensions

Dimension	Member	Description
AssetImpairmentValueTypeDimension	(Net)	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 after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
LiabilitiesDeferredTaxValueTypeDimension	(Net)	This dimension identifies the accounting valuation scenario, in relation to deferred tax liabilities, under which the reported value was calculated. The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
ReportingLocationDimension	(InsideAustralia)	This dimension categorises the reported data according to where it is deemed to be in accordance with the requirements of the relevant standards. The information reported is in relation to assets and liabilities defined under the Act as being in Australia.