EFRAG, OIC and the ASBJ decided to publish in July 2014 a Discussion Paper to stimulate and progress the debate on accounting and disclosure requirements of acquired goodwill before the IASB formally considers a standard-setting initiative. To explore possible approaches on this important subject, members of the board member and staff from the ASBJ, EFRAG and the OIC formed a Research Group. As a result of its analysis, the Research Group concluded that reintroduction of amortisation of goodwill would be appropriate.
EFRAG, the OIC and the ASBJ have published a feedback statement
5 de febrero de 2015 | Actualidad