In this article we summarize the main elements from the IASB’s Discussion Paper ‘Business Combinations – Disclosures, Goodwill and Impairment. Also it discusses pro’s and con’s of the different alternatives for goodwill accounting.
Categories
- Background (8)
- ESEF (2)
- ESG reporting (3)
- Financial reporting (1)
- IFRS (2)
- IFRS 3 – Business Combinations (2)
- iXBRL (2)
- News (1)