Business Combinations - Disclosures, Goodwill and Impairment

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Exposure draft consultation
Isabel Batista

EFRAG FR TEG & User Panel Joint Physical Meeting - 12 May 2026

09-01-_bcdgi_-_cover_note_-_performance_information_-_joint_efrag_fr_teg-up_26-05-12.pdf

EFRAG FR TEG - CFSS Online Meeting - 26 November 2025

09-01_-_bcdgi_-_performance_and_expected_synergy_information_-_efrag_fr_teg-cfss-_25-11-26.pdf

ESRS Simplified: Outreach with a Focus on Civil Society Organisations

07-01-_bcdgi_-_issues_paper_-_proposed_exemption_and_proposal_for_restructurings_and_asset_enhancements_when_calculating_viu_teg-cfss_25-09-18.pdf
07-02_-_ap1_-_bcdgi_cover_paper_-_asaf_october_-_efrag_teg-cfss_25-09-18.pdf
07-03_-_ap1a_-_bcdgi_exemption_-_asaf_october_-_efrag_teg-cfss_25-09-18.pdf
07-04_-_ap1b_-_bcdgi_future_restructuring_-_asaf_october_-_efrag_teg-cfss_25-09-18.pdf

EFRAG FR TEG CFSS Webcast Meeting 18 September 2025

07-01-_bcdgi_-_issues_paper_-_proposed_exemption_and_proposal_for_restructurings_and_asset_enhancements_when_calculating_viu_teg-cfss_25-09-18.pdf
07-02_-_ap1_-_bcdgi_cover_paper_-_asaf_october_-_efrag_teg-cfss_25-09-18.pdf
07-03_-_ap1a_-_bcdgi_exemption_-_asaf_october_-_efrag_teg-cfss_25-09-18.pdf
07-04_-_ap1b_-_bcdgi_future_restructuring_-_asaf_october_-_efrag_teg-cfss_25-09-18.pdf

EFRAG FR TEG - CFSS Physical Meeting - 1 July 2025

08-01_issues_paper_on_a_rebuttable_presumption_for_performance_information_teg-cfss_25-07-01.pdf
08-02_asaf_agenda_paper_ap5_bcdgi_asaf_july.pdf

EFRAG FRB & EFRAG FR TEG Joint Physical Meeting 14 May 2025

07-01 - BCDGI project - Summary of feedback received - Joint EFRAG FR TEG- FRB 25-05-14.pdf

EFRAG FRB Webcast Meeting 17 July 2024

06-01 - Cover note - EFRAG FRB 24-07-17.pdf
06-01 - Cover note - EFRAG FRB 24-07-17.pdf
06-02 - BCDGI - EFRAG Proposed FCL - EFRAG FRB 24-07-17.pdf
06-03 - BCDGI - Background paper - Outreach summary report - EFRAG FRB 24-07-17.pdf
06-04 - BCDGI - Background paper - Comment Letter Analysis - EFRAG FRB 24-07-17.pdf

EFRAG FR TEG Webcast Meeting 10 July 2024

01- 01 - Cover note - EFRAG TEG FR 24-07-10.pdf
01-02 - BCDGI Outreach summary report - EFRAG TEG FR 24-07-10.pdf
01-03 - BCDGI - Comment Letter Analysis - EFRAG FR TEG 24-07-10.pdf
01-04 - BCDGI - EFRAG Proposed FCL_CLEAN - EFRAG FR TEG 24-07-10.pdf
01-05 - BCDGI - EFRAG Proposed FCL_MARK-UP - EFRAG FR TEG 24-07-101.pdf

EFRAG FR TEG - CFSS Physical Meeting 2 July 2024

07 - 02 ASAF July 2024 Paper ap5-bcdgi.pdf
07-01- Outreach on Exposure Draft - BCDGI - EFRAG FR TEG-CFSS - 24-07-02.pdf

EFRAG FR TEG & EFRAG User Panel Joint Physical Meeting 14 May 2024

04-01 - BCDGI - Cover Note - EFRAG Draft Comment Letter - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf
04-02 - BCDGI - EFRAG Draft Comment Letter Presentation - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf

EFRAG FRB Webcast Meeting 30 April 2024

0X - 01 Cover Note - EFRAG proposed DCL - EFRAG FRB 24-04-30.pdf
0X-02 - BCDGI - EFRAG Proposed DCL - EFRAG FRB webcast meeting 30 April 2024 Mark up version.pdf
0X-02 BCDGI - EFRAG Proposed DCL - EFRAG FRB webcast meeting 30 April 2024 clean version.pdf

EFRAG FRB Webcast Meeting 23 April 2024

02- 01- Cover note - BCDGI - EFRAG proposed DCL - EFRAG FRB 23 April 2024 (webcast meeting).pdf
02-02 - BCDGI - EFRAG Proposed DCL - EFRAG FRB webcast meeting 23 April 2024 clean version.pdf

EFRAG FR TEG Webcast Meeting 12 April 2024

07- 01- Cover note - BCDGI - EFRAG proposed DCL - FR TEG 12 April 2024.pdf
07-02 - BCDGI - EFRAG Proposed DCL - EFRAG FR TEG 24-04-12.pdf

EFRAG FR TEG - CFSS Webcast Meeting 13 March 2024

11-01- Development of key messages for EFRAG DCL - BCDGI - EFRAG FR TEG-CFSS - 24-03-13.pdf
11-02 - Summary of responses - EFRAG Survey on BCDGI Disclosures - EFRAG FR TEG-CFSS 24-03-13.pdf

EFRAG FRB Physical Meeting 29 February 2024

06-01- Cover note - BCDGI - EFRAG FRB - 24-02-29.pdf
06-02 - Summary of responses - EFRAG Survey on BCDGI Disclosures - EFRAG FRB 24-02-29.pdf
06-03 Background Paper - BCDGI - Disclosures EFRAG survey - EFRAG FRB 24-02-29.pdf
06-04 - Presentation - Key messages - DCL on BCDGI - EFRAG FRB 24-02-29.pdf
06-05 - Background paper – Key messages EFRAG DCL - BCDGI - EFRAG FRB 24-02-29.pdf

EFRAG FR TEG Physical Meeting 14 February 2024

04-01- Cover note - BCDGI - EFRAG FR TEG - 24-02-14.pdf
04-02 - Key messages EFRAG DCL - BCDGI - EFRAG FR TEG 24-02-14.pdf
04-03 - Summary of responses - EFRAG Survey on BCDGI Disclosures - EFRAG FR TEG 24-02-14.pdf
04-04 Background Paper - BCDGI - Disclosures EFRAG survey - EFRAG FR TEG 24-02-14.pdf

EFRAG FRB Webcast Meeting 30 January 2024

06-01 - BCDGI - Cover note - EFRAG FRB 24-01-30.pdf
06-02 BCDGI - Project Update - Improvements to the impairment test - EFRAG FRB 24-01-30.pdf

EFRAG FRB & EFRAG FR TEG Meeting 19 December 2023

09-01 - BCDGI - Cover note - EFRAG FRB - TEG 23-12-19.pdf
09-02 BCDGI - Project Update - Improvements to the impairment test - EFRAG FRB - EFRAG FR TEG 23-12-19.pdf

EFRAG FR TEG Meeting 19 October 2023

05-01- Cover note - BCDGI - EFRAG FR TEG - 23-10-19.pdf
05-02- Issues paper- BCDGI - EFRAG TEG - EFRAG FR TEG - 23-10-19.pdf
05-03- Issues paper- BCDGI - EFRAG TEG - EFRAG FR TEG - 23-10-19.pdf
05-04 - Background paper - BCDGI - EFRAG FR TEG - 23-10-19 - IASB AP18B July 2023.pdf

EFRAG FR TEG & EFRAG CFSS Joint Meeting 4 July 2023

09-01 - BCDGI - Cover note - EFRAG TEG-CFSS 23-07-04.pdf
09-02 - IASB Agenda Paper - AP3 BCDGI ASAF July 2023.pdf - CFSS230704.pdf

EFRAG FR TEG Meeting 6 June 2023

05-01- Cover note - Business Combinations - Disclosures, Goodwill and Impairment - EFRAG TEG - EFRAG User Panel - 23-06-06.pdf
05-02 Business Combinations - Disclosure Goodwill and Impairment - Reduce costs and complexity- Issues paper - EFRAG FR TEG 23-06-06.pdf
05-03 - BCDGI - Improvements to the goodwill impairment test - EFRAG FR TEG 23-06-06.pdf

EFRAG FR TEG and EFRAG User Panel Joint Meeting 10 May 2023

04-01- Cover note - Business Combinations - Disclosures, Goodwill and Impairment - EFRAG TEG - EFRAG User Panel - 23-05-10.pdf
04-02 - Business Combinations - Disclosures and Impairment - EFRAG FR TEG and EFRAG User Panel - 23-05-10 (1).pdf
04-03 - Business Combinations - Disclosures and Impairment - inbrief-businesscombs-jan2023.pdf

EFRAG FR TEG Meeting 16 March 2023

04-01 - Cover note -Business Combinations - Disclosures Goodwill and Impairment project - EFRAG TEG 16 March 2023.pdf
04-02 - Issues paper - Management approach - Business Combinations - Disclosures goodwill and impairment project - EFRAG TEG 16 March 2023.pdf
04-03 - Other aspects of the management approach - Issues paper - EFRAG TEG 16 March 2023.pdf

EFRAG FR TEG meeting 8 - 9 February 2023

06-01 Business Combinations - Project Update - Cover note - FR TEG 23-02-09.pdf
06-02 Business Combinations - Project Update - Issues paper - FR TEG 23-02-09.pdf

EFRAG FRB & FR TEG Joint Meeting 08 February 2023

07-01 - Goodwill and Impairment - Disclosures on Business Combinations- EFRAG FRB - FR TEG - 23-02-08 (2).pdf
07-01 - Goodwill and Impairment - Disclosures on Business Combinations- EFRAG FRB - FR TEG - 23-02-08.pdf

EFRAG FR TEG Meeting 18 - 19 January 2023

08-01 - Goodwill and Impairment - Cover note - Project Update - EFRAG FR TEG 23-01-18.pdf
08-02 - Goodwill and Impairment - Subsequent accounting for goodwill-Issues paper - EFRAG FR TEG 23-01-18.pdf
08-03 - Goodwill and Impairment - Other topics - EFRAG FR TEG 23-01-18.pdf

EFRAG FRB meeting December 2022

12-01 - Goodwill and Impairment - Project Update - Cover note - EFRAG FRB 22-12-21.pdf
12-02 - Goodwill and Impairment - Project Update on Disclosures- EFRAG FRB 22-12-21.pdf
12-03 - Goodwill and Impairment - Subsequent accounting for goodwill-Issues paper - FRB 22-12-21.pdf

EFRAG FR TEG-CFSS Physical Meeting 30 November 2022

09-01 - Issues paper on BCUCC - EFRAG FR TEG-CFSS 22-11-30.pdf
09-02 IASB Staff paper AP4A Cover paper - EFRAG FR TEG CFSS 2022-11-30F Dec 2022.pdf
09-03 IASB Staff paper AP4B Initial views-The principle - EFRAG FR TEG CFSS 2022-11-30.pdf
09-04 IASB Staff paper AP4C Initial views-Exceptions - EFRAG FR TEG CFSS 2022-11-30.pdf

EFRAG FR TEG meeting 03 November 2022

03-01 - Goodwill and Impairment - Cover note - Project Update - EFRAG FR TEG 22-11-03.pdf
03-02 - Goodwill and Impairment - Project Update - EFRAG FR TEG 22-11-03.pdf