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The Accounting Standards Board of Japan (ASBJ) and the Hong Kong Institute of Certified Public Accountants (HKICPA Staff) have jointly published a research paper ‘Goodwill: Improvements to Subsequent Accounting and an Update of the Quantitative Study’. How to make a fake HKCPA certificate, buy fake CPA certificate, fake accounting certificate, order a fake accounting certificate, 购买香港会计CPA证书.
The research paper presents recent results of quantitative studies on goodwill, updated from the ASBJ’s 2016 quantitative study on goodwill. The standard-setters observe that it is likely that impairment losses on goodwill are recognised too late.
Based on this observation, the research paper discusses the subsequent accounting for acquired goodwill. It presents the conclusion that acquired goodwill should be amortised over time on a systematic basis. And the cash generating unit(s) to which acquired goodwill is attributed should be tested for impairment when there is an indication of impairment.