In July 2014, 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) published a Discussion Paper (DP) ‘Should Goodwill still not be Amortised? – Accounting and Disclosure for Goodwill’ that argued that the reintroduction of amortisation of goodwill would be appropriate. A feedback statement summarising the comments received on the DP is now available.