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Current stage

In March 2024, the International Accounting Standards Board (IASB) published the Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment. The Exposure Draft proposed amendments to: 

  • IFRS 3 Business Combinations—in particular, to improve the information companies disclose about the performance of business combinations; and
  • IAS 36 Impairment of Assets—in particular, amendments to the impairment test of cash-generating units containing goodwill.

The IASB is redeliberating the proposals.

IASB® Update July 2026

The IASB met on 21 July 2026 to continue deliberating proposals in the Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment. 

The IASB discussed an updated package of disclosures about the performance of a business combination.

The IASB directed the staff to explore further the type of subsequent performance information that an entity would be required to disclose as part of the updated package.

Ten of 12 IASB members agreed with this decision.

Next milestone

Decide Project Direction