IASB Exposure Draft on Business Combinations — Disclosures, Goodwill and Impairment

The International Accounting Standards Board (“IASB”) has published the Exposure Draft on Business Combinations — Disclosures, Goodwill and Impairment (the “Exposure Draft”) in March 2024, proposing changes to IFRS 3 and IAS 36 to improve the information provide to investors in order to help investors better assess management’s decision to make an acquisition and the performance of that acquisition. Companies should pay attention to the potential impact of the Exposure Draft and ensure their compliance with the latest rules and disclosure requirements.

 

Read the report now

Meet Our People

VINCENT PANG

VINCENT PANG

Managing Partner

AVISTA GROUP

vincent.pang@avaval.com

IVAN LUI

IVAN LUI

Partner

VALUATION ADVISORY

ivan.lui@avaval.com

MANDY CHEUNG

MANDY CHEUNG

Associate Director

VALUATION ADVISORY

mandy.cheung@avaval.com

Date: 13 May 2024 | Tags: Business Valuation

Privacy & Disclaimer

© COPYRIGHT 2024 AVISTA GROUP, ALL RIGHTS RESERVED

沪ICP备17054339号