EFRAG and the OIC have issued the feedback statement on the input received from questionnaires on the subsequent measurement of goodwill.

On 30 July 2012 EFRAG and the OIC launched a survey on the subsequent measurement of goodwill. Different parts of the questionnaire addressed users of financial statements, standard setters, preparers, auditors and academics respectively.

The results of the study indicate that information on goodwill is used in many different manners and that there are many different views on how to measure goodwill after initial recognition.

The full feedback statement is available here.