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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 June 2025

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.

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