Disposal of goodwill

Dear Sir / Madam,

I have a question about a special case that was not mentioned in the books but it keeps me wondering… Let`s say that we have a goodwill whose book value is now 0 after a couple of years in the balance sheet. And we would like to “dispose” of this goodwill. We do not want to dispose of it because we plan selling the subsidiary (I found examples of this on the net) but for eg. because we want to improve the KPIs.

Does an IFRS mention this case anywhere? I read about disposal of intangible assets but the goodwill is specifically excluded from this… I googled all over the web but no luck so far.

Thank you in advance for your opinion / help,

BR