In this video, we will break down the calculation of positive goodwill and its proper accounting treatment under IFRS 3 (Business Combinations) and IFRS 10 (Consolidated Financial Statements). You’ll learn: ✅ How goodwill arises in group accounts ✅ Step-by-step calculation of goodwill in acquisitions ✅ Difference between goodwill and identifiable net assets ✅ Treatment of goodwill in consolidation under IFRS standards This is a must-watch for accounting students, ACCA/ICAN candidates, auditors, and finance professionals who want to master IFRS goodwill concepts and apply them in practice. 📖 Watch till the end for practical examples that simplify IFRS 3 and IFRS 10 goodwill calculation and treatment. 🔔 Don’t forget to like, subscribe, and share for more financial reporting tutorials! 📌 calculation of goodwill, positive goodwill, IFRS 3 goodwill, IFRS 10 goodwill, goodwill in consolidation, goodwill accounting treatment, goodwill explained, IFRS goodwill calculation, group accounts goodwill, business combination goodwill, goodwill in financial reporting 📌 Hashtags: #Goodwill #IFRS3 #IFRS10 # #FinancialReporting #AccountingStudents #GroupAccounts #Consolidation #AccountingTutorial #ACCA #ICAN