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Goodwill impairment and amortisation - Questionnaire


In July 2012, EFRAG and the OIC launched a questionnaire on goodwill impairment and amortisation.

The purpose of the questionnaire was to enable EFRAG and the OIC to provide early input and an in-depth analysis to the IASB for its post-implementation review of IFRS 3 Business Combinations.

The questionnaire focused on the value to users of financial reporting based on the current requirements resulting from the combined application of impairment requirements for goodwill and the IAS 36 impairment test.

The scope of the project was limited to the subsequent measurement of goodwill within the context of current requirements.

[The publication dates of some of the documents related to this project do not necessarily reflect the date when the document was received of published on EFRAG's website].

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