iGAAP fokussiert — Finanzberichterstattung — Vorgeschlagene Änderungen an IFRS 3 'Unternehmenszusammenschlüsse' und IAS 36 'Wertminderung von Vermögenswerten'

Published on: 18 Mar 2024

On 14 March 2024, the IASB published an exposure draft IASB/ED/2024/1 Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36). It contains proposed amendments that aim at enhanced information on acquisitions.

This German-language newsletter outlines the proposed amendments.

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iGAAP fokussiert — Finanzberichterstattung — Vorgeschlagene Änderungen an IFRS 3 'Unternehmenszusammenschlüsse' und IAS 36 'Wertminderung von Vermögenswerten' Image

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