Economics

July 2, 2024

Exposure Draft – Business Combinations (Part 2)

Investors want more information to help them better understand the rationale of an acquisition, but companies are reluctant to reveal too much due to commercial sensitivities. Is there a balance to be found? Check out the proposed approach for strategic business combinations in IASB’s exposure draft Business Combinations – Disclosures, Goodwill and Impairment: Proposed amendments to IFRS 3 and IAS 36.