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Path: HomeGroup Financial StatementsNotesMajor differences between IFRS/IAS and Austrian accounting regulations
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Major differences between IFRS/IAS and Austrian accounting regulations


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Goodwill

In the case of sustained impairment, the entire goodwill is written off at its fair value. The valuation is performed at least once a year by applying a valuation model (impairment test). No ordinary amortisation of goodwill is performed.

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