This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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.