Webcast series: Proposals in Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment
The International Accounting Standards Board (IASB) is consulting on a package of
proposals to help improve the information companies provide about acquisitions, at a
reasonable cost.
In this webcast series, IASB members and technical staff take a detailed look into the
proposed improvements to the disclosure requirements about acquisitions and the
impairment testing of cash-generating units containing goodwill.
The deadline for submitting your comments to the Exposure Draft Business Combinations—Disclosures Goodwill and
Impairment is 15 July 2024.
Webcast 1: Proposed improvement to disclosures on business combinations
IASB Members Nick Anderson and Bertrand Perrin, together with IASB Technical Staff
Dehao Fang, discuss the proposals to improve disclosures on business combinations.
They also talk about how the proposals could strike a balance between the benefits
of the information and the costs of disclosing them.
Access the webcast here
Webcast 2: Proposed improvement to the impairment test for goodwill
IASB Member Rika Suzuki and IASB Technical Staff Vikash Kalidas discuss the proposals
to improve the impairment test for goodwill.
Access the webcast here
IASB member Zach Gast outlines the proposals in Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment
Access the webcast here