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:
The IASB is redeliberating the proposals.
The IASB met on 24 September 2025 to continue deliberating feedback on the Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment. In particular, the IASB discussed topics that pertain to both the proposed performance and expected synergy information.
The IASB was not asked to make any decisions.
Decide Project Direction
FASB–IASB education meeting October 2025