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Current stage

The International Accounting Standards Board (Board) is discussing feedback on the Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment, which was published in March 2020. The Discussion Paper sets out the Board’s preliminary views on how companies can provide better information so that investors can hold companies to account for acquisitions of other companies. The preliminary views focus on disclosure of information and on accounting for goodwill.

The Board will consider the project’s direction at a future meeting.

IASB® Update April 2021

The Board met on 27 April 2021 to discuss feedback on its Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment, specifically feedback from users of financial statements and feedback on improvements to the disclosure requirements in IFRS 3 Business Combinations. 

The Board was not asked to make any decisions. 

Next milestone

Discussion Paper Feedback

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