IAS 36

Acquired Goodwill
Acquired Goodwill refers to the goodwill purchased when an entity is acquired, distinguishing it from internally generated goodwill. It arises when the purchase cost exceeds the fair values of the identifiable assets and liabilities.
Goodwill
Goodwill is an intangible asset reflecting a business's customer connections, reputation, and similar factors. It is the difference between the value of the separable net assets of a business and the total value of the business.

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