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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 October 2025

The IASB met on 30 October 2025 to continue deliberating feedback on proposals in the Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment related to performance information and expected synergy information.
 
The IASB was not asked to make any decisions.

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