EFRAG NASB NFF (Norway) IASB joint outreach event - Business Combination Goodwill & Impairment
- 09/11/2020
- 09/11/2020
- Online Webinar
- Public Events
Description
On 9 November 2020, EFRAG, the NASB, the NFF and the IASB held a webinar with a wide range of high-level speakers on how to improve disclosures about Business Combinations, the goodwill impairment test, as well as goodwill components and whether goodwill should be considered as a wasting asset.
The webinar’s objective was to collect input from the Norwegian and European constituents on the IASB's preliminary views included in the Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment and EFRAG's Draft Comment Letter.
Meeting news
-
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.
-
05/11/2020 - REMINDER | Joint Online Outreach Event: Changes to the accounting for Business Combinations: Disclosures, Goodwill and Impairment: Reflections from Norway - 9 November 2020
On Monday 9 November EFRAG, the NASB, the NFF and the IASB will host a joint webinar on Business Combinations: Disclosures, Goodwill and Impairment. The programme and confirmed speakers are available, register now.
-
29/10/2020 - PROGRAMME | Joint online outreach event: Changes to the accounting for Business Combinations: Disclosures, Goodwill and Impairment: reflections from Norway - 9 November 2020
The programme for the EFRAG, the NASB, the NFF and the IASB joint outreach event on Business Combinations: Disclosures, Goodwill and Impairment is now available. The webinar will take place on Monday 9 November from 9:00 to 11:30 (CET). Register now.
-
21/10/2020 - SAVE THE DATE - Changes to the accounting for business combinations: disclosures, goodwill and impairment: reflections from Norway - 9 November 2020
EFRAG, with Norsk RegnskapsStiftelse (Norwegian Accounting Standards Board - NASB), the Norwegian Society of Financial Analysts (NFF) and the IFRS Foundation invites you to a joint outreach event on Monday 9 November 2020 to consider the Norwegian and European Stakeholders’ views on the IASB’s Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment.
Running order
# | Agenda item | Start time | End time | Presenters | Documents |
---|---|---|---|---|---|
09/11/2020 | |||||
Opening and welcome | 09:00 | 09:10 | Bjørn Einar Strandberg, |
Programme 9 11 20 EFRAG NASB NFF IASB Joint Webinar Business Combinations - Disclosures Goodwill and Impairment.pdf Participants 9-11-2020.pdf Speakers Bios.pdf NO BCDGI DCL outreach events 9-11-20.pdf |
|
Discussion by EFRAG, IASB, NASB and NFF on the different topics | 09:10 | 11:20 | Tom Scott, Chiara Del Prete, Erlend Kvaal, Morten Haukaas, Tim Craig, Kathrin Schoene, Rasmus Sommer, Teodor Sveen-Nilsen, Karina Vasstveit Hestås | ||
Take-aways and closing remarks | 11:20 | 11:30 | Bjørn Einar Strandberg, |