PET - Plain English Taxonomy

Attribute:	BSAO14191
Concept:	Assets Intangible Goodwill Gross Amount
Label:	Goodwill - Gross of Accumulated Impairment
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
InsuranceAssetsClassificationDimension	(NotABIL)	This dimension classifies assets according to whether or not they have been classified as backing insurance liabilities or not. The reported information relates to assets that have been classified by the reporting entity as not backing insurance liabilities of the reporting entity.
TransactionIntentDimension	(Operational)	The intent of the transaction being entered into by the reporting entity. Information in relation to assets or liabilities acquired or incurred principally for use within the operations of the business and with no profit-taking motive.

Dimension

Member

Description

InsuranceAssetsClassificationDimension

(NotABIL)

This dimension classifies assets according to whether or not they have been classified as backing insurance liabilities or not.
The reported information relates to assets that have been classified by the reporting entity as not backing insurance liabilities of the reporting entity.

TransactionIntentDimension

(Operational)

The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for use within the operations of the business and with no profit-taking motive.