以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
In this Investor Perspectives article , Zach Gast, International Accounting Standards Board (IASB) member, discusses how the proposals in Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment will enable investors to better assess companies’ acquisitions.
The IASB is currently consulting on proposals to amend IFRS 3 Business Combinations . The proposed amendments would require companies to report the objectives and related performance targets of their most important acquisitions, including whether these are met in subsequent years. Companies would also be required to provide information about the expected synergies for all material acquisitions. However, companies would not be required to disclose information that could compromise their acquisition objectives.
The IASB also proposes related amendments to IAS 36 Impairment of Assets to make targeted improvements to the impairment test.