Skip to content (Press enter)

The International Accounting Standards Board (IASB) is consulting on a package of proposals to help improve the information companies provide about acquisitions, at a reasonable cost.

In this webcast series, IASB members and technical staff take a detailed look into the proposed improvements to the disclosure requirements about acquisitions and the impairment testing of cash-generating units containing goodwill.

The deadline for submitting your comments to the Exposure Draft Business Combinations—Disclosures Goodwill and Impairment is 15 July 2024.

Webcast 1: Proposed improvement to disclosures on business combinations

IASB Members Nick Anderson and Bertrand Perrin, together with IASB Technical Staff Dehao Fang, discuss the proposals to improve disclosures on business combinations. They also talk about how the proposals could strike a balance between the benefits of the information and the costs of disclosing them.

Webcast 2: Proposed improvement to the impairment test for goodwill

IASB Member Rika Suzuki and IASB Technical Staff Vikash Kalidas discuss the proposals to improve the impairment test for goodwill.

IASB member Zach Gast outlines the proposals in Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment

Translated videos