EFRAG has published the Discussion Paper Goodwill Impairment: Can it be improved?, the latest in a series of EFRAG research publications on goodwill accounting. This publication illustrates a number of potential amendments to the goodwill impairment test with the view to enhancing its application and effectiveness and reducing complexity.

The new publication completes EFRAG’s current research activities on goodwill. EFRAG will utilise the feedback received when responding to any future consultations arising from the IASB’s Goodwill and Impairment research project.

EFRAG asks European constituents for their views on the advantages and disadvantages of these potential amendments. The deadline for comments is 31 December 2017.