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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 April 2025

The IASB met on 8 April 2025 to discuss its proposals to require an entity to disclose information about the performance of a business combination for only a subset of business combinations. The IASB also discussed evidence-based feedback on the proportion of business combinations that would be captured as part of that subset using the thresholds proposed in the Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment.

The IASB was not asked to make any decisions.

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