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27/11/2020 - Summary report - Joint webinar: Changes to The Accounting For Business Combinations: Disclosures, Goodwill And Impairment: Reflections From Norway

​EFRAG has issued a summary report of the joint webinar on the IASB's DP: Business Combinations: Disclosures, Goodwill and Impairment, held on 9 November with the Norwegian standard setter NASB, the Norwegian analysts organisation NFF and the IASB. Norwegian and European stakeholders expressed their views on the IASB proposals including the potential implementation and application concerns.

​The purpose of the joint webinar organised by EFRAG, the NASB and the NFF, in cooperation with the IASB, was to gather the views from Norwegian constituents on the IASB proposals regarding business combinations: disclosures, goodwill and impairment.

The online event was held on 9 November 2020 and covered the following topics:
  • Improving disclosures about Business Combinations 
  • Improvements to the goodwill impairment test 
  • Goodwill and its components. Is goodwill a wasting asset?
During the discussion, participants shared their views and concerns around the proposals contained in the IASB’s DP.

This summary report​ has been prepared for the convenience of European constituents to summarise the input from the webinar as part of EFRAG's due process.

Access the event recordings here.
Summary report NO Goowill webinar 9 11 20 Cover.PNG