Insight

IFRS Perspectives - Q1 2020

Is goodwill amortization making a comeback?, accounting standards boards respond to IBOR reform, and amendments to classification of liabilities (IAS 1).

Kevin Bogle

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Kevin Bogle

IFRS Institute Advisory Leader, KPMG LLP

+1 212-872-5766

Is goodwill amortization making a comeback?

Should goodwill be amortized? The two Boards are deliberating whether goodwill amortization should be reintroduced to replace the impairment-only model.
Accounting standards boards respond to IBOR reform

Accounting standard setters address stakeholder concerns about benchmark rate transition.
Amendments to classification of liabilities (IAS®1)

Current or noncurrent classification of liabilities could change, affecting covenants compliance

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