It’s time to put what you’ve learned to the test, get 2 questions right to pass this unit.
1.
With IFRS Direct Writeoff of negative goodwill as well as Extraordinary Amortization of negative Goodwill are allowed as a setting of a consolidation method.
Choose the correct answer.
2.
Negative goodwill occurs when a company is purchased below value. Here, the goodwill is written off completely as a gain, directly into the profit and loss (P&L).