IASB project on business combinations

Background and discussions on feedback to the Exposure Draft

It is some time since the IASB discussed its project, "Business Combinations - Disclosures, Goodwill and Impairment". It published an Exposure Draft (ED) of its proposals in March 2024 for which the comment period ended in July 2024. The ED elicited a large response, showing that there was a lot of interest in the project, and there was also significant diversity in the views expressed. The board recently had its first discussion about the feedback.