19. March 2020
The IASB today published the discussion paper DP/2020/1 Business Combinations-Disclosures, Goodwill and Impairment (further information).
In it, the IASB discusses the following issues, among others:
Waiver of the mandatory annual impairment test
In addition, the advantages and disadvantages of a return to scheduled amortization of goodwill are also presented, and it is asked whether there are any new arguments or new findings regarding the best possible subsequent accounting of goodwill.
The topics discussed result from the feedback that the IASB received in the course of the post-implementation review of IFRS 3.
The IASB requests comments on the proposals by September 15, 2020.