IVSC continues article series on goodwill amortisation
24 Dec, 2019
The International Valuation Standards Council (IVSC) has published the second article in a series looking into whether principles underlying business valuations are compatible with the concept of goodwill amortisation. 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.
