IASB - business combinations

The Business Combinations-Disclosures, Goodwill and Impairment project is now back on the IASB's meeting agendas

The Business Combinations-Disclosures, Goodwill and Impairment project is now back on the IASB's meeting agendas. This project has metamorphosed during its life, and the board will now be looking to maintain a good momentum in taking it forward and bringing it to a conclusion. The feedback to the latest public consultation, however, revealed some areas that will require careful consideration before the project can be finalised. This article provides a summary of the latest discussions about the feedback.