Amortization of goodwill

To calculate goodwill amortization, goodwill must be realized.

Depending on the accounting standard that is used to present financial statements, goodwill can be amortized on a linear basis. IFRS and US GAAP do not allow linear amortization. If you present your financial statements according to IFRS or US GAAP, which require regular impairment tests, you must select either None or Manual as the amortization type. These amortization types do not require provision of detail information.

Documenting of goodwill amortization is currently only for information purposes and does not trigger automatic recognition.