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You are accountant working in a company with limited liability (WLL), one of your partners (A) will withdraw from company. One of the existing partner (B) of the company will buy his share. The amount which will be paid for the partner A will be more than his capital.
Is it possible to record the excess amount as a goodwill?
Please give suggestion and the scope of this issue from the International Financial Reporting Standard (IFRS)or (IAS).
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