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.
June 27, 2024

Impact reporting by charities

ICAS recently released the second of a two-part research project, this element considers the importance of charity impact information to funders, donors and supporters. It aims to improve understanding of the current charity impact disclosure practices and consider how funders and donors use these reports to satisfy their accountability requirements and make future funding decisions.