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 17 June 2025 to discuss the proposed exemption from some of the disclosure requirements in its Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment. The IASB considered the situations to which that exemption would apply and how the exemption would be applied.
The IASB was not asked to make any decisions.
Decide Project Direction
IFRS Interpretations Committee June 2025