Event reminder: Review of accounting for business combinations: a joint outreach event

24 March 2014

The International Accounting Standards Board, in conjunction with the European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS) and the Association Belge des Analystes Financiers (ABAF), invite you to participate in a joint outreach event on the Post-implementation Review of IFRS 3 Business Combinations.

The event, which is aimed at investors and analysts, will take place in Brussels on Tuesday 1 April 2014 from 18:00 to 20:00. This is an opportunity for users of financial statements to provide their views on the usefulness of the information resulting from the current accounting and disclosure requirements for business combinations. This includes a discussion of what improvements are needed, if any, and why.

View the programme for the event.

A limited number of places are still available by emailing event@efrag.org.

Event information

Provide your views:

On 30 January 2014 the IASB published a Request for Information as part of its Post-implementation Review. The Request for Information will help the IASB to understand, among other things, whether current accounting and disclosure requirements about business combinations provide useful information to investors and analysts. The deadline for input to the IASB on the Request for Information is 30 May 2014. View further information on this Post-implementation Review of IFRS 3 Business Combinations project.

Your feedback in this event will provide valuable input to the IASB to add to the views that we will receive from our Request for Information.


Selected case studies on transactions involving business combinations, which have been taken from published IFRS consolidated financial statements, will be presented by analysts.

Speak to the standard-setter:

IASB Member Steve Cooper will explain the current accounting for business combinations and answer any questions you may have.

The event will be chaired by Hans Buysse, Member of EFFAS Management Committee, and Françoise Flores, EFRAG Chairman.

Serge Pattyn, EFRAG Technical Expert Group member and Philippe Danjou, IASB Member, will also participate in the event.

This event forms part of a comprehensive programme of outreach activities to all IFRS stakeholders. Find out more about investor outreach at: Investor Resources.