IASB Discussion Paper „Business Combinations — Disclosures, Goodwill and Impairment

16 December 2020

In March 2020 the IASB published the discussion paper "Business Combinations - Disclosures, Goodwill and Impairment" (DP/2020/1). This discusses possible improvements to the information on business combinations and, if necessary, far-reaching changes to the existing regulations on the treatment of goodwill. The German Banking Industrie Committee (GBIC) is, among others, basically in favour of a scheduled amortization of goodwill.

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