Goodwill and Impairment – International Accounting Standards Board

Date recorded:

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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.