Global

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  • Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 4/3/2014

Who cares about 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.
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