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EFRAG NASB NFF (Norway) IASB joint outreach event - Business Combination Goodwill & Impairment


​On 9 November 2020, EFRAG, the NASB, the NFF and the IASB held a webinar with a wide range of high-level speakers on how to improve disclosures about Business Combinations, the goodwill impairment test, as well as goodwill components and whether goodwill should be considered as a wasting asset.

The webinar’s objective was to collect input from the Norwegian and European constituents on the IASB's preliminary views included in the Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment and EFRAG's Draft Comment Letter.​


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Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  Opening and welcome 09:00 09:10 Bjørn Einar Strandberg, Programme 9 11 20 EFRAG NASB NFF IASB Joint Webinar Business Combinations - Disclosures Goodwill and Impairment.pdf
Participants 9-11-2020.pdf
Speakers Bios.pdf
NO BCDGI DCL outreach events 9-11-20.pdf
  Discussion by EFRAG, IASB, NASB and NFF on the different topics 09:10 11:20 Tom Scott, Chiara Del Prete, Erlend Kvaal, Morten Haukaas, Tim Craig, Kathrin Schoene, Rasmus Sommer, Teodor Sveen-Nilsen, Karina Vasstveit Hestås
  Take-aways and closing remarks 11:20 11:30 Bjørn Einar Strandberg,