Intangible Assets, Goodwill and Restructuring Provisions

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Added on  2022/11/09

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AI Summary
This document discusses intangible assets, goodwill, and restructuring provisions. It explains how to recognize intangible assets, accounting for goodwill, and writing off goodwill. It also discusses restructuring provisions with reference to AASB137. The document provides recommendations on how to critically consider the value of goodwill before acquiring another business.

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