IASB consults on proposals to improve reporting of acquisitions

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。

The International Accounting Standards Board (IASB) has published a package of proposals aimed at enhancing the information companies provide to investors about acquisitions.

Acquisitions continue to play a significant role in the global economy, with deals totalling US$3.2 trillion announced in 2023 , according to data from Bain & Company [1] . Investors need to understand the management decisions behind important acquisitions.

The proposals in the Exposure Draft published today respond to stakeholder feedback that reporting on acquisitions poses difficulties for both investors and companies:

Investors lack sufficient and timely information about acquisitions and post-acquisition performance.

Companies seek to provide useful information to investors but see risks and costs in providing some information, particularly commercially sensitive information that could be used by competitors.

Stakeholders have also expressed concern about the effectiveness and complexity of the impairment test for operations which have been allocated goodwill.