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Goodwill as a qualifying asset

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Goodwill as a qualifying asset

  • This topic has 1 reply, 2 voices, and was last updated 2 days ago by JillyB.
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  • May 26, 2023 at 6:51 pm #685155
    ewelinagabiec
    Participant
    • Topics: 1
    • Replies: 14
    • ☆

    Hi, I’m confused about goodwill treatment for ROR and BADR. Is it qualifying business asset for these reliefs? Does it depend on type of the business ( unincorporated or company)?
    Can gain on intangible assets be only rolled over against another intangible asset? thanks

    May 29, 2023 at 10:21 am #685306
    JillyB
    Moderator
    • Topics: 0
    • Replies: 349
    • ☆☆☆

    BAD relief is for sole traders only
    Ch14 shows what you can have relief on – assets etc – and when/how
    You will not have to deal with intangible assets in the exam (its rarely if ever askied in a question so dont worry)
    The questions are seeking to establish if you understand the basic rules and can you apply them in a basic situation – just remember to show all your workings.
    ROR is covered in the same chapter and is the only relief for companies – again show the whole process.

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