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January 2023

The IASB’s ‘Business Combinations – Disclosures, Goodwill and Impairment project’ aims to help companies provide users of financial statements with more useful information about the mergers and acquisitions (business combinations) that companies make, at a reasonable cost.

Recently, IASB, in its December 2022 meeting had made decisions on the following two topics:

  1. how companies could disclose better information about the business combinations, and
  2. whether to retain the impairment-only model to account for goodwill or to explore reintroducing the amortization of goodwill.

In this regard, recently, an ‘In brief’ article has been published by the IASB to explain the rationale for making these decisions and other related aspects before publishing an exposure draft of the concerned proposals.

To access the text of the article, please click here

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