Summary report - Joint Webinar: Business Combinations: Disclosures, Goodwill and Impairment – Perspectives from Portugal

​Following the successful joint webinar on Business Combinations – Disclosures, Goodwill and Impairment, held on 24 November with CNC, OROC and OCC, in cooperation with the IASB, EFRAG has issued a summary report. In this webinar, Portuguese and European stakeholders expressed their views on the IASB proposals and EFRAG’s draft comment letter. 

​​On 24 November 2020, EFRAG, with CNC, OROC and OCC​, in cooperation with the IASB held a webinar with the primary objective to gather views from the Portuguese and European constituents on the IASB proposals regarding business combinations: disclosures, goodwill and impairment. 

The online event covered the following topics: 

  • Better disclosures about acquisitions  
  • Accounting for goodwill 

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​.

OROC CNC OCC Goodwill WEBINAR summary report cover.PNG

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Access the event recordings ​here.

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