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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 September 2026

The IASB met on 23 September 2026 to discuss what type of information to require an entity to disclose about the subsequent performance of a business combination.

The IASB was not asked to make any decisions.

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