Goodwill and Impairment – International Accounting Standards Board

Date recorded:

At its meeting on July 22-25, 2019, the Board met to discuss what type of consultation document to publish for this project. The Board decided to publish a discussion paper as the next stage in the research project, confirmed they are satisfied that the Board has complied with applicable due process steps and instructed the staff to prepare a discussion paper for balloting. The Board decided to set a comment period of 180 days for the discussion paper. At its joint meeting with the FASB on July 23, 2019, the Board also received an update on the FASB project on Identifiable Intangible Assets and the Subsequent Accounting for Goodwill.

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

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