XRB/IASB Goodwill and Impairment Outreach Event

  • For-profit
Event Date 13 October

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Date And Time

By video conference. Once you register, we will then forward you a link prior to the event.

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The NZASB is seeking feedback on the IASB’s Discussion Paper Business Combinations – Disclosures, Goodwill and Impairment.

The accounting for goodwill is a topic that has been subject to continued debate for many years, ever since amortisation of goodwill was removed and replaced by a mandatory annual impairment test. We are also aware that investors want more information about acquisitions of businesses, the subsequent performance of acquisitions and ultimately whether the acquisition has been a success.

The Discussion Paper sets out the IASB’s preliminary views in response to these concerns and challenges.

We want to hear your views on these matters, as the IASB’s deliberations could lead to major changes to how for-profit entities in New Zealand are required to account for goodwill and the required disclosures of business acquisitions.

Comments on the Discussion Paper are due to the NZASB by 2 November 2020, and to the IASB by 31 December 2020.

Have your say

Webinar iconJoin us online for an outreach event on the Discussion Paper, featuring presenters from the IASB (register for this event at the top of this page in the right-hand panel)

This is a great opportunity to hear about the Discussion Paper directly from the IASB, and to let us know your views on the important topics of accounting for goodwill and reporting on the acquisition of businesses.


Sue Lloyd

IASB Vice-Chair


Sue Lloyd



Tim Craig

IASB Staff – Goodwill and Impairment project lead

Tim Craig