Subject of this essay is the question, if the asset-impairment-only-approach for goodwill according to ED-IAS 36 satisfies the conditions of the qualitative characteristics of IAS/IFRS-financial statements. The asset-impairment-only-approach contains more relevant data in comparison with the traditional amortization on a systematic basis, on the other hand there are missing additional data, e. g. the value of the internally generated goodwill or the differences between fair values and book values of cash generating units without impairment losses. The asset-impairment-only-approach includes a lot of deficits in the reliability of information, especially the principle of faithful representation and the neutrality of information, which is caused by different possibilities in determination of the impairment loss. As the comparability of information needs consistency in the structure of cash generating units, in the level, to which corporate assets are distributed, and in the valuation method applied for the calculation of the value in use of a cash generating unit in nearly all practical cases it could not be reached for a comparison between IAS/IFRS applying enterprises.