EFRAG

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.

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