{"id":74614,"date":"2016-09-30T11:10:00","date_gmt":"2016-09-30T11:10:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=e8ccd42a59c6de9b3493b44a9c6d9a5a"},"modified":"2016-09-30T11:10:00","modified_gmt":"2016-09-30T11:10:00","slug":"quantitative-study-on-goodwill-and-goodwill-impairment","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=74614","title":{"rendered":"Quantitative study on goodwill and goodwill impairment"},"content":{"rendered":"<p>In connection with the post-implementation review of IFRS 3, the European Financial Reporting Advisory Group (EFRAG) conducted a study to find out when goodwill impairment was recognised and whether there was a bubble of goodwill building up. EFRAG has now published the quantative data gathered during the research to facilitate the debate related to the accounting for goodwill by providing evidence on how goodwill and goodwill impairment have evolved over time.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In connection with the post-implementation review of IFRS 3, the European Financial Reporting Advisory Group (EFRAG) conducted a study to find out when goodwill impairment was recognised and whether there was a bubble of goodwill building up. EFRAG has&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/74614"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74614"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/74614\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}