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) expects to publish Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment on 14 March 2024.
The document will be available to download from the Open for comment section and from the Business Combinations—Disclosures, Goodwill and Impairment project page.
To comment on the Exposure Draft, you will need to have an IFRS Foundation account. If you do not have one, you can create an account ; registration is free.
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