Discretion in the application of the goodwill impairment test in European banks

In the absence of amortization goodwill, purpose this study is to identify whether impairment test was applied uniformly between 2005 and 2015 at 45 biggest banks in Europe, during first decade IFRS application. Likewise, an attempt has been made verify such application insufficient late. Through a significant sample, statistical tools already widely used other studies have contrast behavior entities. The results obtained show that policies unevenly each countries. These conclusions could support return valuation pattern takes into account systematic apart from its impairment. This paper reveals how European recognized crucial period time includes major financial crisis. suggests discretionary opportunistic implementation accounting regulations which does not reveal economic conditions inherent activity leading banks, making comparability difficult and, ultimately, information less relevant.