| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 105 === This study aims to examine the accounting standards for goodwill impairment and to analyze the possible changes that has been discussed by IASB. The major findings of the present study are as follows: First, the main differences between IAS 36 and ASC 350 lie in the level of goodwill impairment test, the method of allocating goodwill to the test level and the measurement of impairment loss. Second, it has been found that the guidance provided in IAS 36 to identify cash generating units to which goodwill has been allocated stated is rather unclear; hence, some modification has been proposed in this respect. Third, IASB has been discussing about streamlining goodwill impairment requirements, adopting Pre-acquisition Headroom approach and improving the disclosure requirements for goodwill impairments; the results show that these changes to IAS 36 may result in some practical problems in the future. It is suggested that IASB should discuss with FASB and interview entities and users before their future version of goodwill impairment is finalized.
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