Global Standards for the world economy

Sunday 24 January 2021

ProjectsWork plan for IFRSImpairment of Assets: Accounting for impairment testing of goodwill when non-controlling interests are recognisedDiscussion and papers

Impairment of Assets: Accounting for impairment testing of goodwill when non-controlling interests are recognised

Discussion and papers

Stage 1: Current stage

Date Ref. Title Recording Update

September 2010
(IFRS IC)

10

IAS 36 Impairment - Accounting for impairment testing of goodwill when non-controlling interests are recognised

May 2011
(IASB)

10

Issues that the Committee recommends should not lead to amendments within the scope of the Annual Improvements process