In 2014, the Board amended the FASB Accounting Standards Codification® to
allow private companies an alternative accounting treatment for subsequently
measuring goodwill. The Board determined that those amendments were needed
because of concern expressed by private companies and their stakeholders about
the cost and complexity of the goodwill impairment test. The FASB added a project
to its agenda to determine whether similar amendments should be considered for
other entities, including public business entities and not-for-profit entities.


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