• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

December 2025 ACCA Exam Results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

IFRS 3 Business Combination

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 3 Business Combination

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • April 22, 2019 at 2:13 pm #513740
    gangsta1
    Member
    • Topics: 75
    • Replies: 10
    • ☆☆

    Goodwill arising from a business combination, i know this is subject to impairment test annually and any evidence of impairment will be accounted for accordingly.

    My question though sir, is there ever a time when goodwill will be disposed of/ removed from the balance sheet entirely?

    April 22, 2019 at 8:24 pm #513793
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7221
    • ☆☆☆☆☆

    Hi,

    Yes, goodwill can be fully impaired to nil so will no longer appear on the balance sheet. It also disappears when the subsidiary is sold.

    Thanks

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • arpitJ9803 on The financial management environment – ACCA Financial Management (FM)
  • arpitJ9803 on The financial management environment – ACCA Financial Management (FM)
  • John Moffat on FA Chapter 8 Questions Irrecoverable Debts and Allowances
  • John Moffat on Activity Based Costing part 1 – ACCA Performance Management (PM)
  • Atharvsoni05 on The nature and structure of organisations – ACCA Paper BT

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in