Goodwill and Impairment – International Accounting Standards Board

Date recorded:

At its meeting on May 14-16, 2019, the Board met to discuss: (i) how to improve disclosure requirements for business combinations; and (ii) whether to provide relief from the mandatory annual quantitative impairment test. The Board was not asked to make any decisions. The Board intends to discuss in its June 2019 Board meeting which preliminary views to include in a Discussion Paper. The Board plans to publish that Discussion Paper in the second half of 2019.

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

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