

April 2024: Improving reporting about acquisitions
Apr 4, 2024
Craig Smith from the IASB technical staff joins to discuss improving reporting about acquisitions. Topics include complexities of Goodwill accounting, criteria for identifying strategic business combinations, balancing preparer concerns with investor needs, and exploring proposals in exposure draft.
Chapters
Transcript
Episode notes
1 2 3 4 5
Introduction
00:00 • 2min
Navigating the Complexities of Goodwill Accounting Standards
01:37 • 11min
Exploring Strategic Business Combinations and IASB's Criteria for Identification
12:50 • 2min
Managing Preparer Concerns and Investor Needs in Financial Reporting
14:27 • 7min
Exploring Proposals in Exposure Draft and Stakeholder Feedback Predictions
21:45 • 3min