New survey explores investor perspectives on goodwill
IVSC
JANUARY 24, 2022
Comment: Investors weigh in on the goodwill amortization debate. In the fall of 2019, the IASB and FASB began projects re-examining goodwill accounting, and specifically, the measurement of goodwill post-acquisition. Central to the considerations of such projects was the potential reintroduction of goodwill amortization after a 20-year hiatus. At the time, the IVSC Business Valuation Board decided to publish a three-part article series to explore certain fundamental questions in this area, aimi
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