IASB Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment – UKEB Final Comment

Date: 26 July 2024

The UKEB has published its Final Comment Letter and Feedback Statement in response to the IASB’s Exposure Draft on Business Combinations—Disclosures, Goodwill and Impairment. The UKEB is broadly supportive of the proposals, however our Final Comment Letter identifies several possible enhancements. Thank you to all stakeholders for their contributions to the development of this letter.