IASB issues exposure draft on acquisitions

This week the International Accounting Standards Board (IASB) issued an exposure draft, Business Combinations – Disclosures, Goodwill, and Impairment. The exposure draft is a package of proposals intended to enhance information provided to investors about acquisitions; it includes amendments to IFRS 3, Business Combinations, and related amendments to IAS 36, Impairment of Assets. Comments are due by July 15.

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