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Goodwill and Impairment – International Accounting Standards Board

Date recorded:

At its meeting on May 24-27, 2021, the IASB met to discuss feedback on its Discussion Paper relating to:

  1. the effectiveness of the impairment test of cash-generating units containing goodwill;
  2. subsequent accounting for goodwill;
  3. simplifications to the impairment test of cash-generating units containing goodwill; and
  4. other topics in the Discussion Paper.

The Board also discussed a review of academic literature on the topics in the Discussion Paper. The Board will begin redeliberating the preliminary views in the Discussion Paper at a future meeting.

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

Related Topics

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