Business Combinations – Disclosures, Goodwill and Impairment: Proposed amendments to IFRS 3 and IAS 36 (Comment deadline – 15 July 2024)
Overview
The Exposure Draft proposes amendments that would require companies to report the objectives and related performance targets of their most important acquisitions, including whether these are met in subsequent years.
| Author | APC |
|---|---|
| Division | Corporate Reporting |
| Keywords | IFRS 3 IAS 36 |
| Categories | Financial Reporting |
| Date | 2024 |
| URL |