Article on major decisions made in Business Combinations─Disclosures, Goodwill and
In this article, Rika Suzuki, IASB member, discusses the
reasons for the IASB’s decisions about how companies could disclose better
information about mergers and acquisitions (business combinations), and whether to
retain the impairment-only model to account for goodwill or to explore reintroducing
amortisation of goodwill.
Part three takes place on Tuesday 7 February 04:00 GMT/13:00 JST. There are
recordings available for parts one and two.
Academics webinar on the application and impact of hedge accounting requirements of
The IASB is holding a live webinar for academics on Wednesday 8 February, 15:00-16:00
GMT to explain what academic research it is interested in
receiving to inform its forthcoming Post-implementation Review of the hedge
accounting requirements in IFRS 9 Financial Instruments (and related new
disclosure requirements in IFRS 7 Financial Instruments: Disclosures).
Webcast: IFRS for SMEs consultation on financial instruments proposals
This webcast gives a deeper dive into the proposals on
financial instruments as part of the International Accounting Standards Board’s
(IASB) Exposure Draft Third Edition of the IFRS for SMEs Accounting
The deadline for comments is 7 March 2023.
Call for members—Capital Markets Advisory Committee