Report on the Joint Outreach on “Business Combinations – Disclosures, Goodwill and Impairment”

On 28 June 2024, the ASCG together with the IASB and EFRAG had held a joint outreach event. Subject of the event was the IASB’s Exposure Draft ED/2024/1 Business Combinations – Disclosures, Goodwill and Impairment.

The core contents of the IASB’s Exposure Draft were presented by the host organisations and discussed with the participants. Further, the ASCG and EFRAG provided its initial views on the IASB´s proposals. Please find attached our report on the Outreach Event (German version).

The views expressed by the participants at the event were considered in the preparation of the ASCG’s comment letter on ED/2024/1. The comment letter was submitted to the IASB on 15 July 2024.