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. They are:
- Webcast 1: Proposed improvement to disclosures on business combinations
- Webcast 2: Proposed improvement to the impairment test for goodwill
- Webcast 3: IASB member Zach Gast outlines the proposals in Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment
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