G&I Response 4A - Deloitte LLP

25 January 2021

Mrs Pauline Wallace, Chair UK Endorsement Board 8th Floor 125 London Wall London EC2Y 5AS

Deloitte LLP Hill House 1 Little New Street London EC4A 3TR

Phone: +44 (0)20 7936 3000 Fax: +44 (0)20 7583 0112 www.deloitte.co.uk

Direct phone: +44 (0) 20 7007 0884 [email protected]

Dear Mrs Wallace

Discussion Paper 2020/1 Business Combinations—Disclosures, Goodwill and Impairment

Deloitte LLP (Deloitte UK) is pleased to respond to the UK Endorsement Board's invitation to comment on the Discussion Paper 2020/1 Business Combinations—Disclosures, Goodwill and Impairment. We enclose, for your consideration, our response to the International Accounting Standards Board on the said discussion paper.

Yours sincerely

UK National Head of Accounting and Corporate Reporting Deloitte LLP

Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 1 New Street Square, London, EC4A 3HQ, United Kingdom.

Deloitte LLP is the United Kingdom affiliate of Deloitte NSE LLP, a member firm of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"). DTTL and each of its member firms are legally separate and independent entities. DTTL and Deloitte NSE LLP do not provide services to clients. Please see www.deloitte.com/about to learn more about our global network of member firms.

© 2021 Deloitte LLP. All rights reserved.