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(B) Discuss with the class what goodwill is, how it is calculated, when it can be recognised and the future effects on the statement of

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(B) Discuss with the class what goodwill is, how it is calculated, when it can be recognised and the future effects on the statement of profit and loss and OCI. Create a simple example, other than those used in the textbook or lecture slides, to demonstrate how goodwill is calculated

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