Example: tourism industry
Goodwill impairment – Key considerations

Goodwill impairment – Key considerations

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goodwill has been allocated are required to be tested for impairment annually. In addition, impairment tests could be performed by the entity as a result of a triggering event. While under Accounting Standards, goodwill is tested for impairment only when there is a triggering event indicating impairment. Under Ind AS goodwill is no longer

  Goodwill

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