Business Combinations—Disclosures, Goodwill and Impairment

The IASB met on 10 December 2025 to continue deliberating feedback on proposals in the Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment related to:

• an exemption from some disclosure requirements relating to performance and expected synergy information; and
• targeted amendments to IAS 36 Impairment of Assets to improve how entities allocate goodwill to cash-generating units.

The IASB was not asked to make any decisions about the proposed exemption.

With respect to the proposed targeted amendments, the IASB tentatively decided:

1. to retain the proposal to replace the phrase ‘goodwill is monitored’ in paragraph 80(a) with ‘business associated with the goodwill is monitored’;
2. to retain the proposal to clarify that paragraph 80(b) acts as a ceiling to the level an entity determines by applying paragraph 80(a);
3. to retain proposed paragraph 80A(b) with some wording changes; and
4. to make no other changes to the proposed amendments.

Eleven of 12 IASB members agreed with the decisions in (a), (c) and (d). All 12 IASB members agreed with the decision in (b).