ACCA Tom Clendon's SBR podcast
Current issues - Goodwill and IFRS3 Business Combinations
22 Apr 2021
In this episode I critique the accounting treatment of goodwill as set out in IFRS3 Business Combinations. I set out four criticisms of the standard including discussing whether purchased goodwill should be recognised as an asset, and the arguments around why goodwill should systematically amortised and so not subject to an annual impairment review.
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