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8 Oct. 2020

Goodwill and Impairment: Asia-Oceania Virtual Academic Research Seminar, with the IASB and AASB

The International Accounting Standards Board (IASB) in conjunction with the Australian Accounting Standards Board (AASB), will hold a virtual research seminar for academics across the Asia-Oceania region on 16 November 2020, from 11 am – 1 pm AEDT. The seminar will provide an overview of the IASB’s Business Combinations—Disclosures, Goodwill and Impairment Discussion Paper and give participants a chance to highlight and discuss the relevant academic literature on these topics.

The session aims to obtain feedback from academics on the Discussion Paper proposals and discuss relevant academic literature.

The session will be structured in three sections:
1) Improving disclosures about acquisitions;
2) Improving accounting for goodwill; and
3) Other topics (recognition of intangible assets and presenting total equity excluding goodwill).

Moderated by the AASB, the session will include a short presentation by IASB staff, followed by questions and comments from the audience to be addressed by IASB staff and Board members, Ann Tarca and Tim Craig.