doc__table__1531

| 91 | In accordance with IFRS 3, goodwill recognised in a business combination represents the goodwill acquired by a parent based on the parent's ownership interest, rather than the amount of goodwill controlled by the parent as a result of the business combination. Therefore, goodwill attributable to a minority interest is not recognised in the parent's consolidated financial statements. Accordingly, if there is a minority interest in a cash-generating unit to which goodwill has been allocated, the carrying amount of that unit comprises: (a) both the parent's interest and the minority interest in the identifiable net assets of the unit; and (b) the parent's interest in goodwill. However, part of the recoverable amount of the cash-generating unit determined in accordance with this standard is attributable to the minority interest in goodwill.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.