As we know, ‘assets’ are defined in the conceptual framework as a resource controlled
by the entity as a result of past events and from which future economic benefits are
expected to flow to the entity.
Goodwill would seem to fit the definition. It relates to future economic benefits from
unidentifiable assets. Pursuant to our accounting standards, goodwill is only recognised
when it is acquired, which would seem to provide the requirements of control.
Under the conceptual framework, however, the recognition of an asset would not be
dependent upon the requirement that the future economic benefit be purchased, only
that it be controlled. But for goodwill recognition pursuant to AASB 3, it is only
purchased goodwill that shall be disclosed. This is an inconsistency between the
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