IVSC begins article series on goodwill amortisation
05 Sep 2019
The International Valuation Standards Council (IVSC) has published the first 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 first article Is Goodwill a Wasting Asset? can be accessed through the press release on the IVSC website.