ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for Business Combinations – Disclosures, Goodwill and Impairment that aims to provide better information about the performance of business combinations and to improve the approach for testing cash-generating units (CGUs) containing goodwill for impairment.
Our response has been developed with the assistance of ACCA’s Global Forum for Corporate Reporting.
To read the response in full, please download the consultation document on this page.
