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EFFAS Comments to IASB on IFRS ED- Business Combinations–Disclosures, Goodwill and Impairment (June 2024)

By effas_admin 25/06/2024

The Commission considers that the ED aim of (1) improving disclosures after an acquisition and, (2) providing clarification on the impairment test should be complemented with illustrative examples for the application of the amendments.

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