Draft Comment Letter: IASB Exposure Draft—Business Combinations—Disclosures, Goodwill and Impairment

Date: 31 May 2024

The UKEB today issued a Draft Comment Letter (DCL) for consultation in response to the IASB’s Exposure Draft on Business Combinations—Disclosures, Goodwill and Impairment.

The UKEB is broadly supportive of the proposals. The DCL identifies several possible enhancements. Stakeholder views on the DCL are welcome.

Stakeholders are invited to provide feedback either via the Invitation to Comment form or by email to UKEndorsementBoard@endorsement-board.uk. Comments are welcome until 1 July 2024.

For further detail on the Business Combinations—Disclosures, Goodwill and Impairment  Exposure Draft, see the UKEB project page and the IASB website.