EFRAG's feedback statement on Business Combinations​—Disclosures, Goodwill and Impairment

EFRAG submitted its comment letter on IASB DP/2020/1 Business Combinations​—​Disclosures, Goodwill and ​Impairment ​on 28 January 2021.

The feedback statement summarises the main comments received by EFRAG on its draft comment letter and explains how the comments​ were considered by EFRAG at its tec​hnical discussions when finalising its comment letter. The feedback statement is available here​.