Editorial

In May 2022, WAR featured an article that described the mixed feedback that the IASB had received in respect of a discussion paper on business combinations. This issue features a similar article, but this time the feedback is in relation to an exposure draft on the same topic. Despite all the work the board has done to progress the project, the responses of its stakeholders to its proposals have not changed much. Board chair Andreas Barckow has noted that the feedback is "polarised".