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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
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A recording of the live webinar introducing the Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment, a consultation document of the Goodwill and Impairment project, is now available. The webinar discusses the Board’s preliminary views expressed in the Discussion Paper, which set out to improve the information companies provide to investors, at a reasonable cost, about the acquisitions those companies make.
View the recording below or visit our YouTube channel, where other webcasts and podcasts can be found. A slide deck is also available and can be found here.
The webinar took place on 5 June 2020 and lasted approximately 45 minutes, including questions and answers.
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