Exploring Strategic Business Combinations and IASB's Criteria for Identification

In this special edition, Laura is joined by Craig Smith from the IASB technical staff, for an overview of the IASB's latest consultation on proposals aimed at improving reporting about acquisitions.

Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment (open for comment until 15 July 2024)

https://www.ifrs.org/news-and-events/news/2024/03/iasb-consults-on-proposals-to-improve-reporting-of-acquisitions/