Schweiz

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  • Datum: 07.04.2014

Goodwill Impairment 

The current IFRS model of mandatory annual impairment testing of goodwill without amortisation is due for a re-think, according to a series of interviews with stakeholders. Find out what interviewees thought about goodwill impairment testing – its relevance, its effectiveness, the difficulties and the disclosures.

Who cares about goodwill impairment?

Who cares about goodwill impairment?
The current IFRS model of mandatory annual impairment testing of goodwill without amortization is due for a re-think.