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Issues on recognition, measurement and impairment of goodwill


  • Bunea-Bontaş, Cristina Aurora
  • Petre, Mihaela Cosmina


Investors and their advisers have to asses how the activities of the acquirer and its acquired business develop following a business combination. Due to a complexity of business activities this is a challenging exercise. Certainly, one of the major challenge concerns the goodwill. Is it an asset? How can it be measured? Which are the implications on fair image of financial position and performances? Therefore, the accounting treatment of goodwill involves applying professional judgment in terms of meeting criteria for its recognition as an intangible asset, but also related to the initial measurement and its impairment. IFRS 3 (Revised) “Business Combinations” will create significant changes in accounting for goodwill, and further more, for business combinations.

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  • Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina, 2009. "Issues on recognition, measurement and impairment of goodwill," MPRA Paper 18135, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:18135

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    References listed on IDEAS

    1. Feleaga Liliana & Feleaga Niculae & Vasile Cristina Mioara, 2008. "Conceptual Difficulties And The Feasibility Of Policies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1205-1210, May.
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    More about this item


    goodwill; fair value; impairment loss; full goodwill; non-controlling interest;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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