أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
YES BECAUSE Goodwill is an intangible asset. following IAS 36 it is prohibited to recover the loss upon impairment of Goodwill.
According to IAS "Impairment of Assets" Reversal of Impairment loss for goodwill is prohibited.