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15 Dec 2017 hypothetical purchase price allocation to measure goodwill impairment. . values, and expected discounts on the realization of collateral areMore than SEK 40 million in balance sheet total. • More than SEK 80 to K3, goodwill cannot be amortised over a longer period than 10 years. The acquisition 30 Sep 2015 Intangible assets and goodwill This guide has been produced by the KPMG International Standards Group (part of KPMG IFRG Limited) and 30 Sep 2018 Intangible assets and goodwill. 87 . this guide illustrates the disclosures required by IFRS for a . The annual impairment testing of goodwill is. accounting model for goodwill, which was introduced in 2004. Comments are due underlying goodwill on the balance sheet, impairment testing is increasingly. 2.2 Intangible assets and goodwill. 50. 2.3 Investment property. 52. 2.4 Associates and joint arrangements. 54. 2.5 Financial instruments. 57. 2.6 Inventories. 73. 27 Jan 2017 FASB issued an Accounting Standards Update (ASU) to simplify the measurement of goodwill impairment. Insights into IFRS 14th Edition 2017/18 provides a practical guide into IFRS. KPMG IFRS Business Combinations topic image: hiker on a mountain with a Latest edition: KPMG explains accounting for acquisitions of businesses and financial statements; Determining fair values; Goodwill and other intangible 30 Sep 2017 Cash and cash equivalents. 61. 19. Disposal group held for sale. 62. 20. Property, plant and equipment. 64. 21. Intangible assets and goodwill.