Goodwill arising on an equity investment is not required to be separately tested for impairment.

Name: Goodwill arising on an equity investment is not required to be separately tested for impairment.
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Quizplus · Accepted Answer

Goodwill arising on an equity investment is not considered a separate asset and is not subject to impairment testing according to the International Financial Reporting Standards (IFRS). However, the equity investment as a whole may need to be tested for impairment.

Goodwill Arising on an Equity Investment Is Not Required to Be