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Biomed International Ltd. is developing a new production process. During the financial year ending 31st Match, 2017, the total expenditure incurred was ` 50 lakhs. This process met the criteria for recognition as an intangible asset on 1st December, 2016. Expenditure incurred till this date was ` 22 lakhs. Further expenditure incurred on the process for the financial year ending 31st March, 2018 was ` 80 lakhs. As at 31st March, 2018, the recoverable amount of knowhow embodied in the process is estimated to be ` 72 lakhs. This includes estimates of future cash outflows as well as inflows. The amount of impairment loss for the year ended 31st March, 2018 is

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Some of The Methods of The Goodwill Valuation Are??

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