Goodwill: back to the future? Simulation of the expected effects of a return to systematic depreciation
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TexteLangue : français Détails de publication : 2024.
Sujet(s) : Ressources en ligne : Abrégé : The Discussion Paper DP/2020/1 Business Combinations published by the IASB questions the choice made two decades ago to eliminate the amortization of goodwill and replace it with an annual impairment test. We propose a simulation to study the effects of a change in accounting method, involving a return to a systematic amortization of goodwill, on a sample of fifty-seven companies from the SBF 120. Our results indicate a significant deterioration in the financial performance and structure of the companies.
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The Discussion Paper DP/2020/1 Business Combinations published by the IASB questions the choice made two decades ago to eliminate the amortization of goodwill and replace it with an annual impairment test. We propose a simulation to study the effects of a change in accounting method, involving a return to a systematic amortization of goodwill, on a sample of fifty-seven companies from the SBF 120. Our results indicate a significant deterioration in the financial performance and structure of the companies.
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