On 22 July, the ASBJ, EFRAG and OIC published a Discussion Paper authored by a Research Group to debate issues relating to the accounting and disclosure requirements for acquired goodwill in IFRS 3 Business Combinations and IAS 36 Impairment of Assets. The comment deadline had been set on 20 September, to allow the Research Group to report initial feedback in relevant meetings, including the meeting of the Accounting Standards Advisory Forum on 25 and 26 September.

The comment period has been extend to 30 November. The IASB is expected to start the discussions of the issues raised in the post-implementation review of IFRS 3 – including the treatment of goodwill- in the last quarter of 2014.


Más información