Date: 03 March 2022
The UKEB is undertaking a research project to analyse the impact of potential changes to the subsequent measurement of goodwill under IFRS. The project is intended to provide UK-specific information to the IASB during its redeliberations on its Discussion Paper Business Combinations: Disclosures, Goodwill and Impairment.
The UKEB invites UK-based IFRS preparers, auditors, investors and academics to participate in the field-testing phase of the research project during March and April 2022. The UKEB project team will provide a field-testing briefing pack and answer any questions. Participation is on a flexible basis, to suit availability.
Any research output published by the UKEB will summarise and anonymise field-testing information. Participating organisations will have the option of their name being included in a published list of participants.
Please email email@example.com requesting further details of goodwill field-testing if you would like to find out more.