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ISCA seeks comments on IASB’s ED Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36).
The proposed amendments to IFRS 3 are intended, in particular, to improve the information companies disclose about the performance of business combinations.
The proposed amendments to IAS 36 are intended to improve the application of the impairment test of cash-generating units containing goodwill.
ISCA requires all comments to be submitted to professionalstandards@isca.org.sg by 7 June 2024 (Friday).
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