Goodwill amortization

would there be amortization of G/W in case of business combination IFRS 3 ??
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Quick Summary
This discussion clarifies the treatment of goodwill in business combinations under IFRS 3. Goodwill is not amortised but is instead tested annually for impairment. If an impairment loss is identified, it is recognised in the profit or loss account.

Good Will is written off after testing for impairment. 

Through p/l account ??

could you please elaborate ?

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