①IFRSを開発するIASBが、のれんを定期償却しない現行ルールの維持を決めました。３ヵ月前のFASBと同じ結論です。
出典：2022年11月24日付日本経済新聞電子版 IFRS、｢のれん｣現行ルール維持 定期償却せず: 日本経済新聞 (nikkei.com)
出典：2022年11月25日付日本経済新聞電子版 IFRS、のれん償却議論に区切り 迫られる日本の対応: 日本経済新聞 (nikkei.com)
②IASBのHPでもリリースされています。
出典：2022年11月24日付IASB HP IFRS - IASB votes to retain impairment-only approach for goodwill accounting
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.
③今回の決定は、減損のみの現行ルールから償却へ積極的に変えるだけの材料がないという判断によるものです。FASBおよび米国会計基準についてもふれています。
出典：2022年11月付IASB資料（スタッフ・ペーパー）ap18a-goodwill-and-impairment-subsequent-accounting-for-goodwill-staff-recommendation.pdf (ifrs.org)
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.
④今回の決定によって会計処理の議論に区切りをつけたIASBは、のれんの残高が積み上がり、巨額の減損損失の連鎖が資本市場に混乱をもたらすシステミックリスクに関して、情報開示の充実という別の道を探るそうです。