The third Perspectives Paper is the final paper in its series looking at the subject of “Goodwill-Amortisation”.
The paper offers suggestions for enhancing the goodwill impairment framework in order to improve the information content.
Part 1: Is goodwill a wasting asset with a readily determinable life, or an indefinite lived asset? (Link)
Part 2: Information Value of the Current Impairment Test: Leading or Lagging Indicator? (Link)