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Goodwill and Impairment - International Accounting Standards Board

Date recorded:

At its meeting on May 23, 2018, the Board tentatively decided not to develop a document that would seek feedback solely about using the unrecognized headroom of a cash-generating unit (or group of units) as an additional input in the impairment testing of goodwill. The Board also tentatively decided to pursue including in the value in use calculation expected cash flows from future restructuring and future performance enhancements that management is more likely than not to undertake. At a future meeting, the Board will continue its discussions on the form and content of the consultation document to be issued as the next step in the project.

Review the IASB Update and podcast on the Board's Web site.

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