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IAS 38 Intangible Property prohibits the recognition of internally generated goodwill. [Refer:IAS 38 paragraphs 48?–?50] Any rise in the recoverable number of goodwill within the periods adhering to the recognition of the impairment loss for that goodwill is likely to be a rise in internally produced goodwill, in lieu of a reversal in the impai… Read More
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