To comply with INREV NAV requirements, how should adjustments be made to recorded goodwill, particularly concerning the difference between full recognition of deferred tax, purchaser’s costs, or similar items in the IFRS accounts and the economic value attributed to these items in the actual purchase price?
The new INREV NAV Q&A also provides clarification on how other components of goodwill should be treated in the INREV NAV.
To view the new Q&A and examples go to the INREV NAV module of the Guidelines via the button below, click on Q&A in the right hand side menu, and scroll to the end.