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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 May 2026

The IASB met on 20 May 2026 to continue redeliberating proposals in the Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment. 

The IASB discussed the suggested package of disclosures about the performance of a business combination and expected synergies from combining the operations of an acquirer and acquiree.

The IASB tentatively decided that the benefits of the suggested package of performance and expected synergy information would justify the costs.

Seven of 13 IASB members agreed with this decision.

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