Goodwill and Impairment – International Accounting Standards Board
At its meeting on April 27-28, 2021, the IASB met to discuss feedback on its Discussion Paper, Business Combinations—Disclosures, Goodwill and Impairment, specifically feedback from users of financial statements and feedback on improvements to the disclosure requirements in IFRS 3, Business Combinations. The Board was not asked to make any decisions. The Board will continue discussing feedback on the Discussion Paper at its next meeting.
Review the IASB Update and podcast on the Board's Web site.