Debrief: Discussion Paper: Business Combinations—Disclosures, Goodwill and Impairment

March 19, 2020

Published: IFRS

In this video, Chair of the International Accounting Standards Board Hans Hoogervorst gives a short summary of the consultation document published by the IASB on 19 March 2020.

The document sets out possible improvements to the information companies report about acquisitions of businesses to help investors assess how successful those acquisitions have been. It also discusses how companies should account for goodwill arising from such transactions.

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