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IVSC continues article series on goodwill amortization

  • IVSC Image

Dec 24, 2019

In 2019, the International Valuation Standards Council (IVSC) published the second article in a series looking into whether principles underlying business valuations are compatible with the concept of goodwill amortization. The series aims at encouraging public discussion by exploring certain fundamental questions in this area to inform financial statement preparers, reviewers, and users, and aid the capital market.

The second article What is the information value of the current impairment framework? can be accessed on the IVSC website.

The first article Is Goodwill a Wasting Asset? was published in September 2019.

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