When control is achieved as a result of a step acquisition, goodwill is determined in a cumulative "layered" manner.
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Q64: Intangible assets other than goodwill are recognized
Q65: Intangible assets other than goodwill that are
Q66: Intangible assets other than goodwill that are
Q67: Intangible assets other than goodwill that are
Q68: When control is achieved as a result
Q70: The step-by-step method is a procedure for
Q71: The step-by-step method is a procedure for
Q72: The step-by-step method can be used only
Q73: The step-by-step method is compatible with the
Q74: The step-by-step method is consistent with the
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