PET - Plain English Taxonomy

Attribute: BSAO22181
Concept:
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
(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.
This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation.
(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.
This dimension allows either organisation name or ABN OR both to be used
This dimension categorises information reported in relation to the nature of regulatory capital requirement, as determined in accordance with relevant prudential standards.