IFRS newsletter- English- January 2013
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IFRS newsletter- English- January 2013
The January edition of IFRS newsletter published by Mazars presents the main findings and recommendations of a study published by ESMA about impairment testing of goodwill in 2011 IFRS financial statements.
The European Securities and Markets Authority (ESMA) has published a study on impairment testing of goodwill in 2011 IFRS financial statements. It makes several recommendations that it would like to see implemented by issuers in the 2012 financial statements (although the timing of the publication makes it short notice for issuers).
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