Haus of Deal Logo
Module V· Goodwill - Subsequent Treatment & ImpairmentBasic
Question

Is goodwill amortized after closing?

Answer

Under IFRS and US GAAP for public companies, goodwill is not amortized. It is tested for impairment at least annually and when triggering events occur. Under HGB, goodwill is generally amortized over useful life. This difference matters for EBIT, EPS, and comparability across reporting bases.

← PreviousHow do you present a PPA intangibles allocation on a pitch slide for the board?Next →How does the annual IFRS goodwill impairment test work?
Back to M&A Accounting