UKEB Outreach on the IASB’s Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment

Date: 17 April 2024

The IASB proposes:

  • Amendments to the disclosure requirements for acquisitions under IFRS 3 Business Combinations.
  • Changes to the impairment test of cash-generating units containing goodwill under IAS 36 Impairment of Assets

The IASB Exposure Draft (ED) is open for stakeholder comment until 15 July 2024. 

The UKEB aims to understand UK stakeholder views on the IASB’s ED and stakeholders are invited to participate in our outreach events, to be carried out jointly with the IASB, as follows:

  • Users of financial statements – a dedicated roundtable on Tuesday 7 May 2024 at 12.30pm.
  • Preparers of financial statements – one-to-one interviews (around 30 minutes) throughout May 2024.

To register your interest to attend the user roundtable or participate in a preparer interview, please send your contact details to by Friday 19 April 2024 clearly specifying the event you would like to attend and the company you represent.

For further detail on the ED, see the UKEB project page and the IASB website.