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IASB proposes amendments to IFRS 3 and IAS 36
The IASB has proposed amendments to improve information companies provide to investors about acquisitions. Comments are due by 15 July 2024.
On 14 March 2024, the International Accounting Standards Board (the IASB or Board) issued an Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment (proposed amendments to IFRS 3 and IAS 36).
The Board is proposing amendments to IFRS 3 Business Combinations and IAS 36 Impairment of Assets that primarily relate to the disclosure requirements in IFRS 3 and the impairment test in IAS 36. The proposals are introduced as part of a standard-setting project on business combinations that aims to explore whether entities can, at a reasonable cost, provide users with more useful information about business combinations.