iGAAP in Focus — Financial reporting: IASB proposes amendments to improve reporting on acquisitions
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 newsletter outlines the proposed amendments.