IFRS、｢のれん｣現行ルール維持 定期償却せず（記事冒頭のみ）
国際会計基準審議会（IASB）が、のれんの会計処理について議決したという記事。現行の減損オンリーの会計処理を変えないという結論になっています。
「国際会計基準（IFRS）を開発する国際会計基準審議会（IASB）は24日、M&A（合併・買収）で生じる資産「のれん」の会計処理について、減損損失だけを使う現行のルールを変えないと決めた。日本の会計基準のような毎期規則的に費用化する定期償却ルールの導入が争点だったが、現行ルールを積極的に変えるだけの材料がないと判断した。」
IASBのプレスリリース。
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IASB votes to retain impairment-only approach for goodwill accounting（IASB）
At its November 2022 meeting, the International Accounting Standards Board (IASB) has today voted to retain the impairment-only approach to account for goodwill. This tentative decision culminates a thorough evaluation that began with the Post-implementation Review (PIR) of IFRS 3 Business Combinations in 2014.
会議資料。
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Subsequent accounting for goodwill – Staff recommendation（IASB）（PDFファイル）
6. We think the difference in views of the most appropriate model for the subsequent accounting for goodwill is largely driven by a difference in views of the nature of goodwill, and we have not found compelling evidence that one of these views is more appropriate than the other. Hence there is not compelling evidence that reintroducing amortisation of goodwill would significantly improve the information users receive.
7. Feedback on whether an amortisation-based model would significantly reduce costs for entities was also inconclusive. We think the evidence, particularly from the Financial Accounting Standards Board (FASB), indicates there are doubts of whether an amortisation-based model would significantly reduce costs for entities. Taken together with evidence of potential costs of transition and of diverging from US generally accepted accounting principles (US GAAP), we think there is not compelling evidence that reintroducing amortisation of goodwill would significantly reduce costs for entities.
