D
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IFRS 3 defines goodwill as: ‘future economic benefits arising from assets that are not capable of being individually identified and separately recognised’
1. What are possible arguments for and against the prohibition of recognition of internally generated goodwill?
2. IFRS 3 has introduced a new concept into accounting for purchased goodwill – annual impairment testing, rather than amortisation. Do the new requirements provide a better representation of financial performance and financial position of the entity? Justify your answer by considering the effect of the change on the financial statements and financial performance ratios. Illustrate your arguments with practical examples.
3. As goodwill is not to be amortised, does this mean that the balance of goodwill can be carried forward indefinitely?
IFRS 3 defines goodwill as: ‘future economic benefits arising from assets that are not capable of being individually identified and separately recognised’
1. What are possible arguments for and against the prohibition of recognition of internally generated goodwill?
2. IFRS 3 has introduced a new concept into accounting for purchased goodwill – annual impairment testing, rather than amortisation. Do the new requirements provide a better representation of financial performance and financial position of the entity? Justify your answer by considering the effect of the change on the financial statements and financial performance ratios. Illustrate your arguments with practical examples.
3. As goodwill is not to be amortised, does this mean that the balance of goodwill can be carried forward indefinitely?
