doc__table__2517

| 81 | The carrying amount of negative goodwill at the beginning of the first annual period beginning on or after 31 March 2004 that arose from either: (a) a business combination for which the agreement date was before 31 March 2004; or (b) an interest in a jointly controlled entity obtained before 31 March 2004 and accounted for by applying proportionate consolidation; shall be derecognised at the beginning of that period, with a corresponding adjustment to the opening balance of retained earnings.

← Previously recognised negative goodwill · All articles · Previously recognised intangible assets →

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