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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
On 26 June 2023 the ISSB issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide.
The International Accounting Standards Board (Board) is carrying out a research project on goodwill and impairment following its Post-implementation Review of IFRS 3 Business Combinations.
The Board is investigating how companies can provide users of financial statements with better information about mergers and acquisitions (business combinations) at a reasonable cost. This investigation includes the challenging question of how companies should account for goodwill after the business combination.
In this article, Tom Scott, a member of the Board, discusses the Board’s preliminary views and how stakeholders can help the Board by commenting on its forthcoming discussion paper.
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