Apr 07, 2014
From the IFRS Institute
By KPMG IFRG Limited | April 07, 2014
KPMG ISG's Who Cares About Goodwill Impairment? - A Collection of Stakeholder Views analyzes a sample of stakeholder views about goodwill impairment testing under IFRS, including relevance, effectiveness, difficulties, and disclosures. The ISG performed the analysis in response to the IASB's Request for Information, Post-implementation Review: IFRS 3 Business Combinations, which seeks stakeholder feedback about many of the major aspects of IFRS 3 including goodwill impairment. The comment period ends May 30.