Comment deadline: Business Combinations – Disclosures, Goodwill and Impairment (Possible Amendments to IFRS 3 and IAS 36)
IASB Request for comments
The Exposure Draft sets out a package of proposals that in the IASB’s view would result in companies providing better information—at a reasonable cost—about acquisitions, thereby responding to stakeholder concerns. The Exposure Draft contains proposed changes to IFRS 3 and IAS 36.