Summary report - Joint webinar: Business Combinations: Disclosures, Goodwill and Impairment – What are the views of users?

​EFRAG has issued a summary report of the joint webinar on the IASB's DP: Business Combinations – Disclosures, Goodwill and Impairment, held on 12 November with EFFAS, ABAF/BVFA and the IASB. European users of financial statements expressed their views on the IASB proposals and EFRAG’s draft comment letter. 

​The joint webinar organised by EFRAG, EFFAS and ABAF/BVFA, in cooperation with the IASB had for primary objective to gather views from the investor community on the IASB proposals regarding business combinations, disclosures, goodwill and impairment.

The online event was held on 12 November 2020 and covered the following topics:
  • Acquisition performance
  • Impairment, simplifications, and potential improvements
  • Goodwill amortisation

During the discussion the Panel of eminent users shared their views and concerns around the proposals contained in the IASB’s DP.

This summary report ​has been prepared for the convenience of European constituents to summarise the input from the webinar as part of EFRAG's due process.

Access the event recordings here​.​EFFAS Goodwill programme summary report cover.PNG

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