Goodwill and Impairment - IASB
Date recorded:
On March 21, 2017, the IASB met to discuss the status of its Goodwill and Impairment research project. No decisions were made. The staff will present proposals to the Board on: (i) simplifying the impairment testing model in IAS 36 Impairment of assets; (ii) improving the effectiveness of the impairment testing model, which will also focus on additional disclosures; and (iii) identifying intangible assets in a business combination.
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