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