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Under Ind AS 103, post-acquisition disclosures must include a reconciliation of the carrying amount of goodwill at the beginning and end of the period. Which of the following is NOT a required reconciling item?
AAdditional goodwill from acquisitions during the period (except goodwill in held-for-sale disposal groups at acquisition)
BAnnual amortisation of goodwill on a straight-line basis
CAdjustments resulting from the subsequent recognition of deferred tax assets
DImpairment losses recognised during the period under Ind AS 36
Answer & Solution
Correct answer: B. Annual amortisation of goodwill on a straight-line basis
Goodwill is NOT amortised under Ind AS 36 — it is tested for impairment annually. The other items (acquisitions, DTA adjustments, impairment, exchange differences, held-for-sale derecognitions, other changes, gross+accumulated impairment opening/closing) are all required reconciling items in paragraph 60(d).
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