IASB member discusses merger and acquisition disclosures and goodwill accounting

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31 Jan 2023

The IASB has issued an article ‘In Brief’ which discusses two decisions related to the Business Combinations — Disclosures, Goodwill and Impairment project.

Specifically, IASB member Rika Suzuki takes a looks into how companies could disclose better information about business combinations and whether to retain the impairment-only model to account for goodwill or to explore reintroducing amortisation of goodwill.

For more information, see the press release and ‘In Brief’ article on the IFRS Foundation’s website. In addition, a Japanese translation of the article is available.

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