Goodwill - Amortization
Both currently impairment-only; IFRS may change
US GAAPNot amortized; annual impairment test only
IFRSNot amortized currently; IASB considering reintroducing amortization
US StandardASC 350
IFRS StandardIFRS 3/IAS 36
External Links
- Goodwill (accounting) — Wikipedia