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Beyond the GAAP - September 2021
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Beyond the GAAP - September 2021
While many were waiting, sometimes apprehensively, for the IASB's (tentative) decision on the reintroduction of goodwill amortisation, the IASB held off at its September 2021 meeting, asking the staff to conduct further research on the subsequent accounting for goodwill.
Discussions on the next steps for the project on disclosures for business combinations and goodwill impairment testing, the subject of a discussion paper in March 2020, will therefore continue in the coming weeks. At this stage, it is difficult to foresee the outcome.
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Inge van Sloun Director Rotterdam
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Audit & accounting advisory
The International Financial Reporting Standards (IFRS) are constantly under development. Complying with the standards, following the latest developments and analysing their possible impact can be an enormous challenge. Are you looking for expertise to help you with this? If so, you have found the right people at Mazars.