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19/10/2020 - REMINDER | Joint outreach event on Business Combinations - Disclosures, Goodwill and Impairment hosted by FSR - Danish Auditors, DI, the IASB and EFRAG - 23 October 2020 - 13:30

​On 23 October 2020, do not miss the joint event on the IASB Discussion Paper Business Combinations - Disclosures, Goodwill and Impairment, held with FSR - Danish Auditors, DI and EFRAG in cooperation with the IASB. The event will start at 13:30 and end around 16:00. Register here. ​

​The Confederation of Danish Industry (DI), FSR – Danish Auditors, EFRAG and the IASB, organise a debate on the IASB's preliminary proposals for new disclosure requirements on business combinations and subsequent accounting for goodwill. We seek input from Danish and other stakeholders on the proposed disclosure requirements to make the performance of an acquisition more transparent, proposals to have a trigger-only approach to subsequent accounting for goodwill and on the proposal to keep the current approach rather than reintroducing the amortisation.

The high-level speakers participating in the joint webinar are:

  • Chiara Del Prete, EFRAG TEG Chairwoman
  • Paolo Dragone, IASB Technical Staff
  • Torben Johansen, Chairman DASC
  • Kristian Koktvedgaard, Head of VAT, Accounting and Audit, DI - Confederation of Danish Industry
  • Jan Peter Larsen, International Liasons DASC
  • Kathrin Schöne, EFRAG Project Director
  • Tom Scott, IASB Board Member
  • Rasmus Sommer, EFRAG Technical Staff​

The discussion will be articulated around 3 main topcis: 

Disclosure about Business Combinations: what is your view on the new proposed disclosures about management’s objectives for acquisitions and how acquisitions have performed against those objectives? 

Impairment test: do you think the impairment test can be made more effective and should the annual mandatory impairment test be replaced by a “triggering” based approach as suggested in the IASB proposal? 

Amortisation of goodwill: should it be reintroduced? Do you have any new arguments you think the IASB has not considered in favour of amortisation?

Invitation​ & Registration

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