Goodwill
Goodwill arising from business combinations is initially measured at cost as described in note 2.1. Following the
initial recognition, goodwill is measured at cost less any accumulated impairment losses. Goodwill is not amortised
but instead, it is reviewed for impairment, annually or more frequently if events or changes in circumstances
indicate that the carrying value may be impaired.
In respect of equity accounted investees, the carrying amount of goodwill is included in the carrying amount of
the investment. The entire carrying amount of the investment is reviewed for impairment when there is objective
evidence of impairment.