According to IFRS 3, "Business Combinations," goodwill is calculated as the difference between the amount of consideration transferred from acquirer to acquiree and net identifiable assets acquired.
【中国石油：第三季度IFRS净利润439.1亿元人民币 同比减少5.3%】财联社10月29日电，中国石油第三季度营收7,024.1亿元人民币，预估7,406.9亿元 ...
Jurisdictions representing approximately 57% of global GDP have taken steps to incorporate ISSB standards into legal and regulatory frameworks.
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