The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are reexamining goodwill accounting, and, specifically, the measurement of goodwill post-acquisition under IFRS and US GAAP respectively.

The IASB is pursuing improved disclosures while the FASB is considering reverting to amortisation. A return to amortisation in accounting for goodwill would have significant implications for investors in the US and globally, given the size of goodwill balances across the world.