Stakeholder’s Perception of Subsequent Goodwill Measurement: An Analysis of IASB Comment Letters
Mónica D'Orey,
Carla Carvalho
Abstract:Goodwill is the most intangible of intangibles and continues to generate great debate in academic, business, and regulatory circles, with no consensus on its subsequent measurement. In early 2020, the International Accounting Standards Board (IASB) published a discussion paper entitled DP/2020/1 Business Combinations – Disclosures, Goodwill and Impairment, to gather input on more useful disclosures on business combinations, bringing back to the discussion the subject of the subsequent measurement of goodwill. … Show more
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