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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.

IFRIC® Update November 2025

The Committee discussed aspects of the proposed requirements for an entity to disclose information about a business combination in the Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment. Committee members provided their views on:

  1. whether to require an entity to disclose a statement of whether performance of a business combination is meeting targets;
  2. whether to restrict the population of business combinations for which an entity would be required to disclose expected synergy information; and
  3. whether to require an entity to disclose the basis of preparation for performance and expected synergy information.

The IASB will consider input from Committee members and other stakeholders.

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