June 25, 2020

The IVSC has issued Part 3 of its three-part article series entitled: Opportunities for Enhancing the Goodwill Impairment Framework. The paper looks back over the core themes discussed in previous articles on goodwill and explores options available to improve the information content of the goodwill impairment framework, and reduce cost and complexity as compared to the current framework  It comes at a time when standard setters (i.e. FASB, IASB) are exploring potential changes to goodwill accounting and disclosure.

Part 1: Is Goodwill a Wasting Asset?

Part 2: Information Value of the Current Impairment Test: Leading or Lagging Indicator?

Part 3: Enhancing the Goodwill Impairment Framework

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