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The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) will hold a virtual research workshop on 30 October 2020 at 12.00-14.00 (CET).
The seminar will provide an overview of the IASB’s Business Combinations – Disclosures, Goodwill and Impairment Discussion Paper (DP) and relevant academic literature. The proposals in this project aim to improve the information companies provide to investors, at a reasonable cost, about the acquisitions those companies make. The purpose of the session is to obtain feedback from academics on the proposals in the DP and to discuss relevant academic evidence. The seminar will be structured in three sections: 1) Improving disclosures about acquisitions; 2) Improving accounting for goodwill, and 3) Other topics. The programme outline is attached to this blog and can be viewed here.
The slides for the presentation are here.
The session will be moderated by EAA President Thorsten Sellhorn. Each section will include a short presentation by IASB staff followed by questions and comments from the audience to be addressed by staff and Board members Tom Scott and Ann Tarca.