30/11/2020 - Summary report - Joint webinar: Business Combinations: Disclosures, Goodwill and Impairment – What are the views of users?
EFRAG has issued a summary report of the joint webinar on the IASB's DP: Business Combinations – Disclosures, Goodwill and Impairment, held on 12 November with EFFAS, ABAF/BVFA and the IASB. European users of financial statements expressed their views on the IASB proposals and EFRAG’s draft comment letter.
The joint webinar organised by EFRAG, EFFAS and ABAF/BVFA, in cooperation with the IASB had for primary objective to gather views from the investor community on the IASB proposals regarding business combinations, disclosures, goodwill and impairment.
- Acquisition performance
- Impairment, simplifications, and potential improvements
- Goodwill amortisation
During the discussion the Panel of eminent users shared their views and concerns around the proposals contained in the IASB’s DP.