IFRS updates on Goodwill and Impairment project

Released 05 February 2020

The IFRS has announced that it expects a discussion paper on the Goodwill and Impairment project to be published in March 2020.

The Board is investigating possible improvements to IFRS 3 Business Combinations and IAS 36 Impairment of Assets after feedback from the post-implementation review of IFRS 3. Preliminary views for inclusion have been decided and a discussion paper is currently being drafted.

Further information can be found at https://www.ifrs.org/projects/work-plan/goodwill-and-impairment/.

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