IVSC – Paper: Opportunities for Enhancing the Goodwill Impairment Framework

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.

Follow this Link.

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)