Die Nebeneffekte der Implementierung der IFRS-Goodwill-Abschreibung

This study examines the impact of IFRS 3 'Business Combinations' on goodwill impairment losses reported by a sample of 52 companies drawn from the largest UK firms listed on the main market of the London Stock Exchange between 2006 and 2008. The sample was identified based on specific criteria. The majority of companies in the sample met the threshold of significant goodwill (greater than or equal to 10% of total assets), indicating that goodwill as an asset represents a substantial component of the reported asset portfolio for the research sample. The study investigates whether the current accounting treatment of goodwill has contributed to greater consistency in the accounting for goodwill and its impairment, thus enabling cross-industry and temporal comparisons. The study supports the decision of international accounting standard setters to question the usefulness of the current accounting treatment of goodwill under IFRS.