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Feedback statement on the Discussion Paper on the presentation of reversals of acquisition step-ups

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

05 Feb 2015

The European Financial Reporting Advisory Group (EFRAG) has published a feedback statement of the responses to the 'Short Discussion Series' paper 'Presentation of the reversal of acquisition step-ups'.

The paper, published in September 2014, addressed the presentation and disclosure of information on the reversal of step-ups recognised in a business combination. Respondents were not in favour of introducing new presentation or disclosure requirements and generally supported allowing entities to provide the information when considered relevant and material.

The feedback statement is available on the EFRAG website.

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