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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.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.