A Research Group of the Accounting Standards Board of Japan (ASBJ), the European Financial Reporting Advisory Group (EFRAG) and the Italian standard setter Organismo Italiano di Contabilità (OIC) has published a Discussion Paper ‘Should Goodwill still not be Amortised? – Accounting and Disclosure for Goodwill’ that argues that the reintroduction of amortisation of goodwill would be appropriate.