Goodwill and Impairment - International Accounting Standards Board
Date recorded:
At its meeting on April 25, 2018, the Board decided not to consider allowing any identifiable intangible assets acquired in a business combination to be included within goodwill. The Board discussed whether the next stage in the research project should be a Discussion Paper or an Exposure Draft. The Board did not make a decision on this question. At a future meeting, the staff will present an analysis of the next steps.
Review the IASB Update and podcast on the Board's Web site.
