doc__table__2511

| 75 | To give effect to the principle in paragraph 74, the entity shall disclose a reconciliation of the carrying amount of goodwill at the beginning and end of the period, showing separately: (a) the gross amount and accumulated impairment losses at the beginning of the period; (b) additional goodwill recognised during the period except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5; (c) adjustments resulting from the subsequent recognition of deferred tax assets during the period in accordance with paragraph 65; (d) goodwill included in a disposal group classified as held for sale in accordance with IFRS 5 and goodwill derecognised during the period without having previously been included in a disposal group classified as held for sale; (e) impairment losses recognised during the period in accordance with IAS 36; (f) net exchange differences arising during the period in accordance with IAS 21 The effects of changes in foreign exchange rates; (g) any other changes in the carrying amount during the period; and (h) the gross amount and accumulated impairment losses at the end of the period.

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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.